Inclusion of Joint Commissioners of Income-tax (Appeals) expands the list of income-tax authorities under the Act. Amendment broadens the statutory definition of income-tax authorities by expressly adding Joint Commissioners of Income-tax (Appeals) to clause (cca) of ... Summary
Inclusion of Joint Commissioners of Income-tax (Appeals) expands the list of income-tax authorities under the Act.
Amendment broadens the statutory definition of income-tax authorities by expressly adding Joint Commissioners of Income-tax (Appeals) to clause (cca) of section 116 of the Income-tax Act, via insertion of the words "or Joint Commissioners of Income-tax (Appeals)" after "Joint Commissioners of Income-tax"; the insertion is consequential and given effect from the commencement of the stated fiscal year.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.