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of <h1>Taxation Laws Amendment 1984: Section 7A Update Empowers Commissioner to Delegate Gift-Tax Officer Duties with Board Approval.</h1> The Taxation Laws (Amendment) Act, 1984, modifies the Gift-tax Act, 1958, by replacing section 7A. The new section empowers the Commissioner to delegate powers and functions of the Gift-tax Officer to the Inspecting Assistant Commissioner or other specified personnel. This delegation can apply to specified cases, areas, or individuals, subject to conditions. However, the Commissioner requires authorization from the Board to delegate functions related to specific sections of the Act. In cases where delegation occurs, references to the Gift-tax Officer in the Act are adjusted to include the designated officials.
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