Rule 175 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Rule 175 is one sentence long. It says who the "prescribed authority" is for section 270(8) of the Income-tax Act, 2025: an income-tax authority not below the rank of Income-tax Officer who has been authorised by the Central Board of Direct Taxes for that sub-section. This article reads it as per the Income-tax Rules, 2026 (G.S.R. 198(E), notified on 20 March 2026), read with the amending notifications issued up to 22 September 2026. Later notifications should be checked.
Section 270(8) lets the Assessing Officer or the prescribed income-tax authority serve a notice on an assessee who has furnished a return. Rule 175 says that authority is an income-tax authority not below the rank of Income-tax Officer, and only one authorised by the Central Board of Direct Taxes to act for section 270(8). The rule is made for section 270(8), as its heading says.
The section behind the rule
Rule 175 is headed "Prescribed authority for issue of notice under section 270(8)". The section is part of section 270, which deals with processing, intimation and assessment; the whole section is explained in our article on section 270 on processing, intimation and assessment.
Section 270(8) applies where a return has been furnished under section 263, or in response to a notice under section 268(1). If the Assessing Officer or the prescribed income-tax authority considers it necessary or expedient to ensure that the assessee has not understated income, has not computed an excessive loss and has not underpaid tax, that officer serves a notice requiring the assessee, on a date given in the notice, either to attend the office of the Assessing Officer or to produce, or cause to be produced, evidence in support of the return. The time limit for the notice, and what follows the hearing, are in the section itself and in our article on it.
The section leaves "prescribed income-tax authority" to the rules. Rule 175 is that rule. The notice is the stage that precedes an assessment order under section 270(10), so the authority who may serve it matters to a taxpayer who receives one. If you receive such a notice and want it reviewed, our legal dispute resolution team can look at who issued it and under what authorisation.
What the rule says
| Element | As printed |
|---|---|
| Provision served | Section 270(8) of the Income-tax Act, 2025 |
| Who is the prescribed authority | An income-tax authority not below the rank of an Income-tax Officer |
| Condition | Authorised by the Central Board of Direct Taxes to act as income-tax authority for the purposes of section 270(8) |
| Form | None named |
| Time limit | None printed in the rule |
| Consequence stated | None in the rule |
Two tests are joined by "who has been": rank and authorisation. An officer of the right rank who has not been authorised by the Board is not the prescribed authority; an authorised person below the rank of Income-tax Officer is not either.
What the rule leaves to the Board
The rule does not name the officers or list the authorisations. It depends on a Board authorisation made for section 270(8), and what the Board has authorised is not in the text consulted. The rule also does not say how the authorisation is communicated, recorded or shown to the assessee. A reader who needs to know whether a particular officer was authorised should ask for the authorisation from the issuing office and check the Board's current instruments.
A neighbouring rule on notices
Rule 170 is made in the same style for section 268(3): the prescribed income-tax authority for a notice under section 268(1) is an income-tax authority not below the rank of Income-tax Officer authorised by the Board to act as such authority for section 268(3). Rule 175 uses the same two tests (rank and Board authorisation) for a different notice. Rule 170 is covered in our article on rules 168 to 172 on verification, notices and audit expenses, which also mentions rule 175 in a heading.
The very next rule, rule 176, deals with the faceless procedure for assessment, reassessment or recomputation; it is explained in rule 176 on faceless assessment procedure. Rule 173 and rule 174, just before rule 175, deal with the jurisdiction of valuation officers: rules 173 and 174.
Who is affected
| Person | Effect |
|---|---|
| Assessee who has furnished a return | May receive a section 270(8) notice from the Assessing Officer or the prescribed authority; the rule fixes who the second can be |
| Income-tax authority of Income-tax Officer rank or above | Can issue the notice only if authorised by the Board for section 270(8) |
| Income-tax authority below the rank of Income-tax Officer | Cannot be the prescribed authority under this rule |
| Tax professional | Can check the issuing officer's rank and authorisation when advising on a notice |
Example. Meridian Textiles Private Limited (invented) furnishes its return and later receives a notice under section 270(8) signed by an income-tax authority. The notice asks the company to produce evidence in support of the return on a stated date. The company's adviser asks two questions drawn from rule 175: is the signatory of the rank of Income-tax Officer or above, and has the Board authorised that authority for section 270(8)? If the notice came from the Assessing Officer himself, the rule is not in play, because section 270(8) names the Assessing Officer separately from the prescribed authority.
Need help with an assessment notice?
A notice under section 270(8) asks the assessee to attend or produce evidence by a date, and the answer is usually prepared from books, returns and supporting records. Our legal dispute resolution team can help you review the notice, the issuing authority and the response.
Key takeaways
- Rule 175 is made for section 270(8) and defines the prescribed authority for that sub-section.
- The authority must be an income-tax authority not below the rank of Income-tax Officer.
- The authority must also be authorised by the Central Board of Direct Taxes for section 270(8).
- The rule prints no form, time limit or consequence; the Board's authorisations are not in the text consulted.
- Rule 170 uses the same two tests for a notice under section 268.
Read next
- Rule 176: faceless assessment procedure
- Rules 168 to 172: verification, notices and audit expenses
- Form 99: appeal to the Joint Commissioner (Appeals) or Commissioner (Appeals)
- Rules 258, 259, 263, 264, 266 and 267: practitioner certificate and inquiry officer
Disclaimer: Based on the Income-tax Rules, 2026 (G.S.R. 198(E), notified on 20 March 2026), read with the amending notifications issued up to 22 September 2026, as consulted on 2 October 2026. It explains the words of the rules and forms only; later notifications, the forms and utilities on the e-filing portal, circulars and the way the tax authorities apply these provisions should be checked. This article is general information, not legal advice; check the official text before acting.