Section 175 of Income-tax Rules, 2026 – Prescribed authority for issue of notice under section 270(8)

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Section 175: Prescribed authority for issue of notice under section 270(8)

Prescribed authority for issue of notice under section 270(8).

175. The prescribed authority under section 270(8) shall be an income-tax authority not below the rank of an Income-tax Officer, who has been authorised by the Central Board of Direct Taxes to act as in-come-tax authority for the purposes of section 270(8).

Source: official text of Income-tax Rules, 2026 as published on India Code (PDF). All sections of Income-tax Rules, 2026.