Supersedes Notification No. 2381 (F. No. 279/42/ 77-ITJ), dated the 7th July, 1979

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....ction (2) of section 246 of the Income-tax Act, 1961 (43 of 1961), and in supersession of the Notification of the Central Board of Direct Taxes No. 2381 (F. No. 279/42/ 77-ITJ), dated the 7th July, 1979, the Central Board of Direct Taxes, having regard to the nature of the cases, the complexities involved and other relevant considerations, hereby directs that any assessee (other than a company) ag....