Substitution of new authorities

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....CT, 1961 2. Substitution of new authorities. In the Income-tax Act. 1961 (43 of 1961) (hereafter in this Chapter referred to as the Income-tax Act), save as otherwise expressly provided in this Act,....

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....) (2) Director of Inspection Director General or Director Deputy Director of Inspection Deputy Director Assistant Director of Inspection Assistant Director Commissioner Chief Commissioner or ....