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        F. Acts / Amendment Acts

        Section 105 - Amendment of section 17

        Finance (No. 2) Act, 1991
        INTEREST-TAX

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        Assessing Officer designation replaces Income-tax Officer in Interest-tax Act, altering the named assessment authority from October 1991. The Finance (No. 2) Act, 1991 substitutes the designation Assessing Officer for the words 'Income-tax Officer' wherever they occur in section 17 of the Interest-tax Act, with effect from the 1st day of October, 1991.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Assessing Officer designation replaces Income-tax Officer in Interest-tax Act, altering the named assessment authority from October 1991.

                                The Finance (No. 2) Act, 1991 substitutes the designation Assessing Officer for the words "Income-tax Officer" wherever they occur in section 17 of the Interest-tax Act, with effect from the 1st day of October, 1991.


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