https://www.taxtmi.com/acts?id=50327 The Commissioner may, by written general or special order, direct that powers of the Gift-tax Officer be exercised by the Inspecting Assistant Commissioner, and may specify that certain functions be performed by an Inspector of Gift-tax or a designated ministerial staff member for particular areas, cases or persons subject to stated conditions. A proviso prevents delegation of listed core functions without Board authorisation. Delegation causes statutory references to the Gift-tax Officer to be read as references to the specified delegate and removes any requirement for approval or sanction of the Inspecting Assistant Commissioner in those delegated matters. en-us Thu, 06 Mar 2025 18:26:31 +0530 Thu, 06 Mar 2025 18:26:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50327 The Commissioner may, by written general or special order, direct that powers of the Gift-tax Officer be exercised by the Inspecting Assistant Commissioner, and may specify that certain functions be performed by an Inspector of Gift-tax or a designated ministerial staff member for particular areas, cases or persons subject to stated conditions. A proviso prevents delegation of listed core functions without Board authorisation. Delegation causes statutory references to the Gift-tax Officer to be read as references to the specified delegate and removes any requirement for approval or sanction of the Inspecting Assistant Commissioner in those delegated matters. Act-Rules F. Acts / Amendment Acts Thu, 06 Mar 2025 18:26:31 +0530 https://www.taxtmi.com/acts?id=50327