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    <title>Substitution of new sections for sections 116, 117 and 118</title>
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    <description>The amendment defines classes of Income-tax authorities, enumerating the Board, senior directors and commissioners, deputies, assistants, officers, tax recovery officers and inspectors, and clarifies appointment and staffing powers by allowing the Central Government to appoint authorities and to authorise the Board or designated senior officers to appoint authorities below Assistant Commissioner; it also authorises the Board, by notification, to specify subordinate relationships among income-tax authorities.</description>
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