“Prescribed authority under section 133D
12D. The prescribed authority under section 133C shall be the Principal Director General or Director General or Principal Director or Director as the case may be.
Explanation.- For the purposes of this rule “Principal Director General or Director General or Principal Director or Director” means the Principal Director General of Income-tax or the Director General of
Income-tax or the Principal Director of Incometax or the Director of Income-tax to whom the Central Board of Direct Taxes may authorise
to act as prescribed authority for the purposes of section 133C.”
1. Inserted by the Notification dated 30th September, 2014.