Rule 170: Authority permitted to issue a section 268 notice
Rule 170 identifies the prescribed income-tax authority for issuing the notice referred to in section 268(3). The officer must meet both the minimum rank and the specific CBDT-authorisation requirements.
Official notified Income-tax Rules, 2026Need advice on Rule 170?
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 170 - Prescribed income-tax authority under section 268(3) for issue of notice under sub-section (1) thereof
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).
Rule breakdown
Minimum rank: Income-tax Officer
The prescribed authority cannot be below the rank of Income-tax Officer.
The minimum here differs from some other prescribed-authority rules; do not import a rank from another section.
Specific CBDT authorisation is required
The officer must have been authorised by CBDT to act for section 268(3). Rank alone does not satisfy that additional requirement.
Identify the issuing authority and the relevant authorisation when reviewing the notice.
Read the parent notice provision
The rule concerns issue of the notice under section 268(1) through the section 268(3) framework. The current Act and the notice govern what is required and the relevant period.
Retain the notice and receipt details and obtain advice on a specific jurisdiction or compliance issue rather than assuming this short rule contains every requirement.
Key takeaways
Minimum rank applies
At least Income-tax Officer.
Authorisation also matters
CBDT must authorise the specified role.
Practical checklist
- Check rank and authorisation.
- Keep the notice and receipt record.
- Follow the applicable parent-section process.
Avoid
- Do not substitute another rule’s rank requirement.
FAQs
Is rank alone enough?
No. The officer must also have the stated CBDT authorisation.
Does the rule specify Assistant Commissioner as the minimum?
No. Its stated minimum is Income-tax Officer.
Does this rule list every notice-response requirement?
No. Read the current parent section and actual notice.
Glossary
- Prescribed notice authority
- The officer meeting both requirements stated in Rule 170.