Income-tax authority definition revised to limit qualifying officers to those specified by the Board, altering entry-and-verification scope. The proposed amendment restricts the definition of income-tax authority to officers who are subordinate to the Principal Director General or Director ... Summary
Income-tax authority definition revised to limit qualifying officers to those specified by the Board, altering entry-and-verification scope.
The proposed amendment restricts the definition of income-tax authority to officers who are subordinate to the Principal Director General or Director General or Principal Chief Commissioner or Chief Commissioner as specified by the Board, thereby limiting which subordinate officers may exercise entry and verification powers under the section; the amendment takes effect from 1 April, 2022.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
