[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY
PART II, SECTION 3, SUB-SECTION (ii)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF DIRECT TAXES
NOTIFICATION NO. 72/2013
In exercise of the powers conferred by sub-section (2) of section 116 and section 128 of the Finance Act, 2013 (17 of 2013) read with sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961, (43 of 1961) the Central Board of Direct Taxes hereby authorises the Assessing Officer having jurisdiction in respect of the assessee for the purposes of the Income-tax Act, 1961, to exercise or perform all or any of the powers and functions conferred on, or, assigned to an Assessing Officer for the purpose of Chapter VII of Finance Act, 2013.