TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Finance Act 1987: Sections 104-109 Omitted; 'Assessing Officer' Redefined for Pre-1988 Income Tax Assessments.</h1> Sections 104 to 109 of the Income-tax Act were omitted by the Finance Act, 1987, effective from April 1, 1988. Prior to this omission, actions under these sections were to be taken by the Income-tax Officer, but references were deemed to be to the Inspecting Assistant Commissioner (Assessment). The Amending Act redefined 'Income-tax Officer' as 'Assessing Officer,' which includes the Income-tax Officer, Assistant Commissioner, or Deputy Commissioner. For assessment years 1987-88 and earlier, actions under sections 104 to 109 can still be taken by these officers, as supported by section 6 of the General Clauses Act, 1987. These instructions should be communicated to relevant officers.
TaxTMI 
TaxTMI 
