Amendment of Act 18 of 1958

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....bution and allocation of the work to be performed. Explanation : For the purposes of this section, the Income-tax Officer or Income-tax Officers having jurisdiction in relation to a person who has no income assessable to income-tax under the Income-tax Act, shall be the Income-tax Officer or Income-tax Officers in respect of the area in which that person resides."; (b) for section 7A, the following sections shall be substituted, namely :- '7A. Power of Commissioner respecting specified areas, cases or persons. - (1) The Commissioner may, by general or special order in writing, direct that such of the functions assigned to the Gift-tax Officer by or under this Act as are specified in any such order may, in respect of any specified....

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....nd the Board may similarly transfer any case from any Gift-tax Officer or Gift-tax Officers to any other Gift-tax Officer or Gift-tax Officers : Provided that nothing in this sub-section shall be deemed to require any such opportunity to be given where the transfer is from any Gift-tax Officer or Gift-tax Officers to any other Gift-tax Officer or Gift-tax Officers and the offices of all such Gift-tax Officers are situated in the same city, locality or place : Provided further that where any case has been transferred from any Gift-tax Officer or Gift-tax Officers to two or more Gift-tax Officers, the Gift Officers to whom the case is so transferred shall have concurrent jurisdiction over the case and shall perform such functions in relat....

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....tions in accordance with such orders as the Commissioner may make for the distribution and allocation of the work to be performed", the following words shall be substituted, namely :- "they shall have concurrent jurisdiction and shall perform such functions in respect of the said areas or persons or classes of persons as the Commissioner may, by general or special order in writing, specify, for the distribution and allocation of the work to be performed"; (e) for section 11, the following section shall be substituted, namely :- "11. Inspector of Gift-tax. - A Commissioner may empower any Inspector of Income-tax within the meaning of the Income-tax Act to work as an Inspector of Gift-tax under any other Gift-tax aut....