Officer designation expansion: gift-tax law adds additional income-tax officer titles, broadening recognised administrative roles under the Act. Amendment expands the list of income-tax officer designations recognised in clause (xxv) of section 2 of the Gift-tax Act, 1958 by inserting the titles Additional Director of Income-tax, Additional Commissioner of Income-tax, Additional Commissioner of Income-tax (Appeals) and Deputy Director, thereby including these officials within the statutory definition used under the Act.
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Officer designation expansion: gift-tax law adds additional income-tax officer titles, broadening recognised administrative roles under the Act.
Amendment expands the list of income-tax officer designations recognised in clause (xxv) of section 2 of the Gift-tax Act, 1958 by inserting the titles Additional Director of Income-tax, Additional Commissioner of Income-tax, Additional Commissioner of Income-tax (Appeals) and Deputy Director, thereby including these officials within the statutory definition used under the Act.
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