Central Board of Direct Taxes authorizes the Assessing Officer working in the Principal Chief Commissioner of Income-tax (international Taxation) - 20/2020 - Income Tax Act, 1961
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Authorization of Assessing Officer to exercise powers under specified chapter, enabling international taxation functions for designated region. Authorization is granted for the Assessing Officer in the Principal Chief Commissioner of Income-tax (International Taxation) Region to exercise and perform all or any of the powers and functions of an Assessing Officer for assessees within that Region for the purposes of Chapter VIII of the Finance Act, 2016, under the board's delegated authority.
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.
Authorization of Assessing Officer to exercise powers under specified chapter, enabling international taxation functions for designated region.
Authorization is granted for the Assessing Officer in the Principal Chief Commissioner of Income-tax (International Taxation) Region to exercise and perform all or any of the powers and functions of an Assessing Officer for assessees within that Region for the purposes of Chapter VIII of the Finance Act, 2016, under the board's delegated authority.
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