Designation of tax authorities expanded to Commissioners and Additional Commissioners of Income-tax under the amendment. The amendment replaces clause (c) of section 116 of the Income tax Act with a clause expressly naming Commissioners of Income-tax and Additional ... Summary
Designation of tax authorities expanded to Commissioners and Additional Commissioners of Income-tax under the amendment.
The amendment replaces clause (c) of section 116 of the Income tax Act with a clause expressly naming Commissioners of Income-tax and Additional Commissioners of Income-tax as the officers included within clause (c), effected by the Finance Act, 1970.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.