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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Finance Act 1991 Amends Interest-tax Act: Replaces 'Income-tax Officer' with 'Assessing Officer,' Expands Appeal Options to Tribunal.</h1> The Finance (No. 2) Act, 1991, amends section 20 of the Interest-tax Act, effective October 1, 1991. The amendment replaces the term 'Income-tax Officer' with 'Assessing Officer' in subsection (1). Additionally, it modifies the phrase 'to the Commissioner (Appeals)' to include 'or to the Appellate Tribunal,' expanding the scope of appeal options available under the Act.
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