Change in jurisdiction of Income-tax authorities under Section 116 of the Income-tax Act, 1961 during the Financial Y car r998~99-lnstructions regarding.
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Change in jurisdiction under Section 116 suspended to facilitate computerization and prevent file movement during the fiscal period. A temporary moratorium is placed on changes of jurisdiction under Section 116 to prevent movement of files and to facilitate departmental computerization; departures for sensitive matters, prioritized centralization or decentralization, or compliance with court directions require prior approval by the Board.
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Change in jurisdiction under Section 116 suspended to facilitate computerization and prevent file movement during the fiscal period.
A temporary moratorium is placed on changes of jurisdiction under Section 116 to prevent movement of files and to facilitate departmental computerization; departures for sensitive matters, prioritized centralization or decentralization, or compliance with court directions require prior approval by the Board.
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