Substitution of authorities updates specified tax official titles, altering textual references in the Surtax Act. Substitution of authorities replaces specified official designations in the Companies (Profits) Surtax Act, 1964 with corresponding replacement authorities as listed in the amendment Table, subject to any express contrary provision and to necessary consequential grammatical changes.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Substitution of authorities updates specified tax official titles, altering textual references in the Surtax Act.
Substitution of authorities replaces specified official designations in the Companies (Profits) Surtax Act, 1964 with corresponding replacement authorities as listed in the amendment Table, subject to any express contrary provision and to necessary consequential grammatical changes.
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