170. Prescribed income-tax authority under section 268(3) for issue of notice under sub-section (1) thereof[i]
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The prescribed income-tax authority under section 268(3), for issue of notice under sub-section (1) of the said section, shall be an income-tax authority not below the rank of Income-tax Officer who has been authorised by the Central Board of Direct Taxes to act as such authority for the purposes of section 268(3). |