Rule 156: Authorised income-tax authority under section 259
Rule 156 identifies the prescribed authority for section 259. Two requirements apply together: the officer must be at least of Assistant Commissioner rank and must have CBDT authorisation for that section’s purpose.
Official notified Income-tax Rules, 2026Need advice on Rule 156?
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.
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Rule 156 - Prescribed income-tax authority under section 259
The prescribed income-tax authority under section 259 shall be an Income-tax authority not below the rank of Assistant Commissioner of Income-tax, who has been authorised by the Central Board of Direct Taxes to act as such authority for the purposes of that section.
Rule breakdown
Minimum rank is only the first condition
The prescribed income-tax authority cannot be below the rank of Assistant Commissioner of Income-tax.
An officer’s general status within the department does not replace the specific minimum-rank requirement.
CBDT authorisation is also required
The officer must have been authorised by the Central Board of Direct Taxes to act as the authority for section 259.
Do not assume that rank alone confers the prescribed role or that every officer of that rank is automatically authorised.
Check the underlying statutory function
Read current section 259 to understand the function, scope and applicable conditions. Keep the relevant communication and authority details when reviewing a case.
This rule identifies the authority; it does not independently expand the parent power or supply an unrelated filing procedure.
Key takeaways
At least Assistant Commissioner
The rule sets a minimum rank.
Specific CBDT authorisation
Rank and authorisation are cumulative requirements.
Practical checklist
- Check both rank and authorisation.
- Read the current parent section.
- Retain relevant official communications.
Avoid
- Do not equate rank alone with specific authorisation.
FAQs
Is Assistant Commissioner rank alone enough?
No. The officer must also have the stated CBDT authorisation.
Can an officer below that rank be the prescribed authority under this rule?
The rule requires a rank not below Assistant Commissioner of Income-tax.
Does the rule itself describe every section 259 power?
No. Read the parent section for the function and conditions.
Glossary
- Prescribed authority
- The officer meeting both the rank and CBDT-authorisation requirements in Rule 156.