Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Amendment to Section 130A of Income-tax Act: New Clause (c) Clarifies Officer Roles in Concurrent Jurisdiction Cases.</h1> Section 130A of the Income-tax Act, 1961, is amended to include a new clause (c). This clause addresses situations where multiple Income-tax Officers have concurrent jurisdiction over an assessee. It specifies that the officers empowered by the Board, or those assigned by the Commissioner or Inspecting Assistant Commissioner under specific subsections, will perform the relevant functions. This amendment clarifies the assignment of responsibilities among officers when concurrent jurisdiction exists.