Substitution of authorities updates statutory references to alternative or higher tax officials, altering how offices are cited in statute. Substitution of authorities updates specified references in the Income-tax Act so that citations to certain tax officials are read as references to ... Summary
Substitution of authorities updates statutory references to alternative or higher tax officials, altering how offices are cited in statute.
Substitution of authorities updates specified references in the Income-tax Act so that citations to certain tax officials are read as references to alternative or higher-designated officials, subject to a savings provision and contextual qualification; consequential grammatical adjustments are prescribed. The operative substitutions replace Assistant Commissioner with Assistant Commissioner or Deputy Commissioner; Assistant Director with Assistant Director or Deputy Director; Deputy Commissioner with Joint Commissioner; and Deputy Director with Joint Director.
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