https://www.taxtmi.com/acts?id=49361 Substitution of authorities updates specified references in the Income-tax Act so that citations to certain tax officials are read as references to alternative or higher-designated officials, subject to a savings provision and contextual qualification; consequential grammatical adjustments are prescribed. The operative substitutions replace Assistant Commissioner with Assistant Commissioner or Deputy Commissioner; Assistant Director with Assistant Director or Deputy Director; Deputy Commissioner with Joint Commissioner; and Deputy Director with Joint Director. en-us Thu, 20 Feb 2025 16:12:14 +0530 Thu, 20 Feb 2025 16:12:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49361 Substitution of authorities updates specified references in the Income-tax Act so that citations to certain tax officials are read as references to alternative or higher-designated officials, subject to a savings provision and contextual qualification; consequential grammatical adjustments are prescribed. The operative substitutions replace Assistant Commissioner with Assistant Commissioner or Deputy Commissioner; Assistant Director with Assistant Director or Deputy Director; Deputy Commissioner with Joint Commissioner; and Deputy Director with Joint Director. Act-Rules F. Acts / Amendment Acts Thu, 20 Feb 2025 16:12:14 +0530 https://www.taxtmi.com/acts?id=49361