Jurisdictional reference extended to Joint Commissioners of Income tax (Appeals), aligning them with existing Joint Commissioners in the statute. Amendment inserts the phrase "or Joint Commissioners of Income-tax (Appeals)" after the words "Joint Commissioners of Income-tax" in clause (cca) of ... Summary
Jurisdictional reference extended to Joint Commissioners of Income tax (Appeals), aligning them with existing Joint Commissioners in the statute.
Amendment inserts the phrase "or Joint Commissioners of Income-tax (Appeals)" after the words "Joint Commissioners of Income-tax" in clause (cca) of section 116, thereby extending the clause's express reference to include Joint Commissioners of Income-tax (Appeals) as part of the same statutory mention.
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