Tax administrative authority expansion: section 263 now covers Principal Chief Commissioner and Chief Commissioner, applied retrospectively. The amendment inserts the words Principal Chief Commissioner or Chief Commissioner or Principal Commissioner into sub section (1) of section 263 before ... Summary
Tax administrative authority expansion: section 263 now covers Principal Chief Commissioner and Chief Commissioner, applied retrospectively.
The amendment inserts the words Principal Chief Commissioner or Chief Commissioner or Principal Commissioner into sub section (1) of section 263 before the Explanation, thereby expanding the designated officers under that provision; this insertion is deemed to have effect from the 1st day of November, 2020.
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