Section 12A amendment removes 'Chief Commissioner or' from the Income-tax Act, changing delegated authority wording. The amendment directs that the words "Chief Commissioner or", wherever they occur, shall be omitted from section 12A of the Income-tax Act, with that ... Summary
Section 12A amendment removes 'Chief Commissioner or' from the Income-tax Act, changing delegated authority wording.
The amendment directs that the words "Chief Commissioner or", wherever they occur, shall be omitted from section 12A of the Income-tax Act, with that omission having effect from the 1st day of June, 1999.
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