Authorities prescribed under Income Tax Rules

By | October 10, 2016

AUTHORITIES PRESCRIBED UNDER INCOME-TAX RULES

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Rule Relevant section of the Income-tax Act Prescribed authority
2C(1) 10(23C)(iv)/(v) Chief Commissioner or Director General
2CA 10(23C)(vi)/(via) Chief Commissioner or Director General or Central Board of Direct Taxes
2D(1) 10(23F) Director of Income-tax (Exemptions)
2DA(1) 10(23FA) Central Government
2E 10(23G)[Omitted with effect from 1-4-2007.] Central Government
5AA 32A(2B) Secretary, Department of Scientific & Industrial Research, Government of India
5C 35(1)(ii)/(iii) Commissioner/Director of Income-tax having jurisdiction over applicant
5D 35(1)(ii)/(iii) Commissioner/Director of Income-tax having jurisdiction over the case
5F 35(1)(iia) Chief Commissioner having jurisdiction over applicant
6(1) 35(1)(i)/(2A) Director General (Income-tax Exemptions) in concurrence with Secretary, Department of Scientific & Industrial Research, Government of India
6(1A) 35(2AA) Head of National Laboratory or University or Indian Institute of Technology or Principal Scientific Advisor to Government of India in case of specified person
6(1B) 35(2AB) Secretary, Department of Scientific & Industrial Research
6AAA 35CCA(1)(a)/ (b) The ‘prescribed authority’ to approve the programme of rural development shall be the Committee consisting of the following, namely:—

(a) The Chief Commissioner or Commissioner of Income-tax who exercises jurisdiction over the State or, as the case may be, the Union territory in which the programme of rural development is to be carried out – Chairman;
(b) An officer not below the rank of a Secretary to the Government of the State or, as the case may be, the Union territory in which the programme of rural development is to be carried out – Member;

The ‘prescribed authority’ to approve an association or institution shall be the Committee consisting of the following, namely:—

(a) The Chief Commissioner or Commissioner of Income-tax, who exercises jurisdiction over the State or, as the case may be, the Union territory in which the principal office of the association or institution is situated – Chairman;
(b) An officer not below the rank of a Secretary to the Government of the State or, as the case may be, the Union territory in which the principal office of the association or institution is situated – Member;

Where two or more Commissioners exercise jurisdiction over the State or, as the case may be, the Union territory, the Board may, by notification (see rule 6AAA) in the Official Gazette, empower the Chief Commissioner or Commissioner specified in this behalf to be the Chairman of the Committee

6AAC 35CCB Secretary, Department of Environment, Govt. of India
6DDA 43(5), clause (d) of the proviso Director General of Income-tax (Intelligence), New Delhi
6DDB 43(5), clause (d) of proviso Central Board of Direct Taxes
8B 2(48) Central Government
10F to 10T 92CC Director General of Income-tax (International Taxation)
11A 80DD/80U For the purposes of clause (e) of the Explanation to sub-section (4) of section 80DD and clause (d) of theExplanation to sub-section (2) of section 80U, the medical authority for certifying ‘autism’, ‘cerebral palsy’, ‘multiple disabilities’, ‘person with disability’ and ‘severe disability’ referred to in clauses (a), (c), (h), (j) and (o) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999, shall consist of the following,—

(i) a Neurologist having a degree of Doctor of Medicine (MD) in Neurology (in case of children, a Paediatric Neurologist having an equivalent degree); or
(ii) a Civil Surgeon or Chief Medical Officer in a Government hospital.
11DD 80DDB Specified medical specialist working in Government Hospitals
11L 35AC Secretary to National Committee for Promotion of Social and Economic Welfare, Department of Revenue, Government of India
11-OA 35AD Member (IT), CBDT
16A 10(6)(viia) Secretary, Department of Scientific and Industrial Research, Government of India
16B 10(8A)/(8B) Additional Secretary, Department of Economic Affairs in Ministry of Finance, Government of India in concurrence with Member (Income-tax)/CBDT
16C 10(23AAA) Commissioner having jurisdiction over area or territory in which accounts are kept
17A 12A(aa) Commissioner
17CA 13B Commissioner/Director of Income-tax having jurisdiction over electoral trust
18AAA 80G(2)(a)(iiif) In relation to a university or any non-technical institution of national eminence: Director General (Income-tax Exemptions) in concurrence with the Secretary, University Grants Commission

In relation to any technical institution of national eminence: Director General (Income-tax Exemptions) in concurrence with the Secretary, All India Council of Technical Education

18AAAA 80G(5C) Director General of Income-tax (Exemptions)
18AAB 80-IA(4B)[As it stood prior to 1-4-2000.] Secretary, Department of Scientific & Industrial Research, Ministry of Science & Technology
18BBA(5) 80HHD Director General, Directorate General of Tourism, Government of India :
18BBC(1) 80-IB(7)
(a) In relation to hotels located in hilly area/rural area/place of pilgrimage/other notified area : Director General (Income-tax Exemptions) who shall grant approval on the concurrence of the Director General in the Directorate General of Tourism, Government of India;
(b) In relation to hotels located in any other place : Director General in the Directorate General of Tourism, Government of India
18BBD 80-IA(4B)* Secretary in the Department of Scientific & Industrial Research & Development, Ministry of Science & Techno-logy, Government of India
18C(2) 80-IA(4)(iii) Central Government
18D 80-IB(8A) Secretary, Department of Scientific & Industrial Research, Ministry of Science & Technology, Government of India
19AD 80RRB Controller-General of Patents, Designs and Trade Marks
20/20A 80C(2)(xix)/(xx) & 88(2)(xvi)/ (xvii) Central Board of Direct Taxes
21AB 90/90A Assessing Officer
29A 80QQB/80RRB Reserve Bank of India or such other authority as is authorised under any law for the time being in force for regulating payments and dealings in foreign exchange.
31A 200(3) Director-General of Income-tax (Systems) or agency authorised, i.e., NSDL
31AA 206C(3) Director-General of Income-tax (Systems) or agency authorised, i.e., NSDL
31AB 203AA/206C(5) Director-General of Income-tax (Systems) or person authorised
31ACA 206A(1) Director-General of Income-tax (Investigation) or person authorised
31ACB 201(1), first proviso Director General of Income-tax (Systems) or Person authorised by the Director General of Income-tax (Systems)
36A/37/37A 206 Director-General of Income-tax (Systems) or agency authorised, i.e., NSDL
37E 206C(5A) Director-General of Income-tax (Systems) or agency authorised, i.e., NSDL
37F 206C(5A) Director-General of Income-tax (Systems) or agency authorised, i.e., NSDL
37J 206C(6A), first proviso Director General of Income-tax (Systems) or the person authorised by Director General of Income-tax (Systems)
42 230(1) Chief Commissioner or Director-General, as the case may be, who has jurisdiction over the person not domiciled in India, or any other income-tax authority authorised by such Chief Commissioner or Director-General in this behalf
42 230(1A) Chief Commissioner having jurisdiction over the person domiciled in India, or any other income-tax authority authorised by him in this behalf
52 288(5)(b) Chief Commissioner or Commissioner having jurisdiction over the case in proceedings connected with which income-tax practitioner is alleged to be guilty of misconduct
114D 139A Commissioner of Income-tax (Central Information Branch)
114DA 285 Director General of Income-tax (Systems)
114E 285BA Director of Income-tax (Central Information Branch) or agency authorised, i.e., NSDL
114E(7) 285BA Director General of Income-tax (Systems)
117C 222 Chief Commissioner or Commissioner

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