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....ule of the Fi­nance (No. 2) Act, 1977 w.e.f. 10-07-1978 2.  Inserted vide Fifth Schedule of the Fi­nance (No. 2) Act, 1977 w.e.f. 10-07-1978 3.  Omitted vide&nb....

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....istant Commissioners, Inspecting Assistant Commissioners and Income-tax Officers to perform such functions in respect of such area or of such classes of persons or of such classes of income as may be ....