Definition of income-tax authority narrowed to subordinate officers specified by Board, altering scope of survey powers. Amendment narrows the statutory definition of income-tax authority in the Explanation to section 133A to mean an authority subordinate to officers ... Summary
Definition of income-tax authority narrowed to subordinate officers specified by Board, altering scope of survey powers.
Amendment narrows the statutory definition of income-tax authority in the Explanation to section 133A to mean an authority subordinate to officers specified by the Board - those subordinate to the Principal Director General, Director General, Principal Chief Commissioner or Chief Commissioner - thereby clarifying which subordinate officers may exercise survey powers.
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