Delegation of functions expanded to Additional Commissioner and Additional Director, clarifying references and retrospective insertion. The amendment inserts references to Additional Commissioner and Additional Director into sub section (4)(b) of section 120 of the Income tax Act, making ... Summary
Delegation of functions expanded to Additional Commissioner and Additional Director, clarifying references and retrospective insertion.
The amendment inserts references to Additional Commissioner and Additional Director into sub section (4)(b) of section 120 of the Income tax Act, making functions exercisable or performable by those offices and deeming the insertions to be effective from specified retrospective dates.
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