https://www.taxtmi.com/acts?id=50235 The amendment permits the Commissioner and the Board to transfer any gift-tax case among subordinate Gift-tax Officers, subject to procedural safeguards: generally providing the assessee a reasonable opportunity to be heard and recording reasons for the transfer, with a locality exception when offices are in the same city. Transfers to multiple officers create concurrent jurisdiction, and those officers must discharge functions under written general or special orders of the Board or Commissioner and under directions the Inspecting Assistant Commissioner may issue. en-us Wed, 05 Mar 2025 17:53:49 +0530 Wed, 05 Mar 2025 17:53:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50235 The amendment permits the Commissioner and the Board to transfer any gift-tax case among subordinate Gift-tax Officers, subject to procedural safeguards: generally providing the assessee a reasonable opportunity to be heard and recording reasons for the transfer, with a locality exception when offices are in the same city. Transfers to multiple officers create concurrent jurisdiction, and those officers must discharge functions under written general or special orders of the Board or Commissioner and under directions the Inspecting Assistant Commissioner may issue. Act-Rules F. Acts / Amendment Acts Wed, 05 Mar 2025 17:53:49 +0530 https://www.taxtmi.com/acts?id=50235