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of <h1>Amendment to Section 124 of Income-tax Act: Functions now require written orders from Commissioner or authorized officer.</h1> Section 124 of the Income-tax Act, 1961, has been amended by the Taxation Laws (Amendment) Act, 1975. The amendment modifies sub-section (2) to specify that functions related to specific areas, individuals, income categories, or cases must be performed according to written general or special orders issued by the Commissioner or an authorized Inspecting Assistant Commissioner. This change aims to facilitate the execution of these functions effectively.
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