Amendment to section 34ACC reassigns submission authority to Chief Commissioner or Director General, clarifying wealth tax filing locus. The amendment substitutes the terminal words 'to the Board' in section 34ACC of the Wealth-tax Act with 'to the Chief Commissioner or Director General,' thereby reassigning the official addressee for submissions and directing that documents or notices previously sent to the Board must be sent instead to the Chief Commissioner or Director General, changing the administrative locus for receipt of filings under the provision.
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Provisions expressly mentioned in the judgment/order text.
Amendment to section 34ACC reassigns submission authority to Chief Commissioner or Director General, clarifying wealth tax filing locus.
The amendment substitutes the terminal words "to the Board" in section 34ACC of the Wealth-tax Act with "to the Chief Commissioner or Director General," thereby reassigning the official addressee for submissions and directing that documents or notices previously sent to the Board must be sent instead to the Chief Commissioner or Director General, changing the administrative locus for receipt of filings under the provision.
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