Terminology change in taxation procedure: 'Income-tax Officer' replaced by 'Assessing Officer' altering statutory references across provisions. The provision replaces every occurrence of the term Income-tax Officer in section 10 of the Interest-tax Act with the term Assessing Officer, effecting a ... Summary
Terminology change in taxation procedure: 'Income-tax Officer' replaced by 'Assessing Officer' altering statutory references across provisions.
The provision replaces every occurrence of the term Income-tax Officer in section 10 of the Interest-tax Act with the term Assessing Officer, effecting a nomenclature change in the statute without altering duties or powers.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.