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    <title>Amendment of section 7</title>
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    <description>Where two or more Income tax Officers have jurisdiction or exercise powers under the Income tax Act in respect of any person, they shall have concurrent jurisdiction and shall perform their functions of a Gift tax Officer under this Act in accordance with general or special orders in writing issued by the Commissioner or an Inspecting Assistant Commissioner authorised by the Commissioner to facilitate performance of those functions.</description>
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      <description>Where two or more Income tax Officers have jurisdiction or exercise powers under the Income tax Act in respect of any person, they shall have concurrent jurisdiction and shall perform their functions of a Gift tax Officer under this Act in accordance with general or special orders in writing issued by the Commissioner or an Inspecting Assistant Commissioner authorised by the Commissioner to facilitate performance of those functions.</description>
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