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Section 118: Hierarchy and Control of Income-Tax Authorities Defined, Including Post Reversion and Redeployment Updates.

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Full Text of the Document

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....Control of income-tax authorities - U/s 118 of IT ACT 1961 - Specifies the income-tax authority or authorities as subordinate to such other income-tax authority or authorities - reversion/deployment and re-designation of existing posts of Income-tax Authorities.....