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This notification has come into effect from 13.09.2021. In the Income-tax Rules, 1962, after rule 12E, the following rule shall be inserted, namely:- “12F. Prescribed income- tax authority under second proviso to clause (i) of sub-section (1) of section 142. - The prescribed income-tax authority under second proviso to clause (i) of sub-section (1) of section 142 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 that clause.”