Rule 175: Authority authorised to issue the assessment notice
Rule 175 identifies the prescribed authority for a section 270(8) notice. Two requirements operate together: the officer must be at least an Income-tax Officer and must have the specified Central Board of Direct Taxes authorisation.
Official notified Income-tax Rules, 2026Need advice on Rule 175?
This article is for general information. Read the official Rules and applicable Act amendments, including the Taxation and Other Laws (Amendment) Act, 2026. If you need professional advice for your situation, contact Bizeneed.
On this page
Bare law
Rule 175 - Prescribed authority for issue of notice under section 270(8)
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 income-tax authority for the purposes of section 270(8).
Rule breakdown
Check both rank and authorisation
The authority cannot be below the rank of Income-tax Officer. The text also requires CBDT authorisation to act for section 270(8).
Rank alone does not replace the authorisation requirement, and this rule does not extend to every notice under every provision.
Keep the notice and statutory reference together
Identify section 270(8), the issuing authority, the assessment matter and the response date stated in the notice. Preserve the complete notice and service record.
The rule identifies the authority; it does not itself prescribe a new response deadline or decide the merits of the proposed assessment.
Respond within the applicable procedure
Prepare the requested records and address the issues in the notice under the applicable Act procedure. If authority or service is in question, obtain case-specific assistance and retain supporting records.
Do not infer from this short rule that a notice can be ignored or that any particular jurisdiction objection has already been decided.
Key takeaways
Minimum rank
Income-tax Officer or higher.
CBDT authorisation required
The required statutory authorisation is separate from rank.
Limited subject
This rule concerns the notice under section 270(8).
Practical checklist
- Retain the complete notice and service record.
- Identify the issuing authority and applicable authorisation.
- Track the response deadline under the relevant procedure.
Avoid
- Do not assume this authority rule applies to every type of income-tax notice.
FAQs
Is being an Income-tax Officer sufficient by itself?
The rule also requires CBDT authorisation for the specified purpose.
Does Rule 175 set the time allowed to answer the notice?
No. It identifies the prescribed authority; the applicable Act procedure and notice govern the response timing.
Glossary
- Prescribed authority
- For this rule, a CBDT-authorised income-tax authority not below Income-tax Officer rank acting for section 270(8).