Appeals mechanism amended in wealth-tax law; appeal authority reallocated and filing fee increased under new rules. Amendment to section 24 inserts a reference to section 23A in sub section (1); substitutes in sub section (2) a reference to a Commissioner (Appeals) under sub section (10) of section 23A in place of the prior reference to a Deputy Commissioner (Appeals) or Commissioner (Appeals) under section 23; omits references to the Deputy Commissioner (Appeals) in sub section (2A); and increases the sum specified in sub section (4) from two hundred rupees to one thousand rupees.
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Appeals mechanism amended in wealth-tax law; appeal authority reallocated and filing fee increased under new rules.
Amendment to section 24 inserts a reference to section 23A in sub section (1); substitutes in sub section (2) a reference to a Commissioner (Appeals) under sub section (10) of section 23A in place of the prior reference to a Deputy Commissioner (Appeals) or Commissioner (Appeals) under section 23; omits references to the Deputy Commissioner (Appeals) in sub section (2A); and increases the sum specified in sub section (4) from two hundred rupees to one thousand rupees.
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