Substitution of new section for section 7A

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....d areas, cases, persons, etc. (1) The Commissioner may, by general or special order in writing, direct that- (a) the powers conferred on the Gift-tax Officer by or under this Act shall, in respect of any specified case or class of cases or of any specified person or class of persons, be exercised by the Inspecting Assistant Commissioner; (b) such of the functions assigned to the Gift-tax Of....

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....d 36. (2) For the purposes of any case or person or proceeding under this Act in respect of which or whom an order under sub-section (1) applies,- (a) where such order is made under clause (a) of the said sub-section, references in this Act or in any rule made thereunder to the Gift-tax Officer shall be deemed to be references to the Inspecting Assistant Commissioner and any provision of this ....