Addition of Additional Commissioner of Income-tax expands officials listed under Section 3, Companies (Profits) Surtax Act. The Finance Act inserts the words 'Additional Commissioner of Income-tax' into section 3 of the Companies (Profits) Surtax Act, 1964 immediately after the existing reference to the Director of Inspection and Commissioner of Income-tax, thereby expanding the list of named tax officials in that provision.
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Addition of Additional Commissioner of Income-tax expands officials listed under Section 3, Companies (Profits) Surtax Act.
The Finance Act inserts the words "Additional Commissioner of Income-tax" into section 3 of the Companies (Profits) Surtax Act, 1964 immediately after the existing reference to the Director of Inspection and Commissioner of Income-tax, thereby expanding the list of named tax officials in that provision.
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