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of <h1>Section 126 omitted: Empowering mechanism removed; central board's power to reassign tax functions (inserted 1978, omitted 1988)</h1> Section 126 has been omitted; previously it authorized the central board to, by notification, empower designated tax officials to exercise specified functions for particular areas, classes of persons, or classes of income, and upon such notification those functions would cease to be exercised by other named authorities under the listed sections. The provision was inserted in 1978 and later omitted in 1988, so the current statute no longer contains the empowering mechanism formerly described.
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