[OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]
Jurisdiction of Inspecting Assistant Commissioners.
123. 47 [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.]
[OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]
Section Number
123
Chapter
CHAPTER XIII - INCOME-TAX AUTHORITIES
Act
Income-tax Act, 1961
Year
2009
Jurisdiction of Inspecting Assistant Commissioners.
123. 47 [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.]
47. Prior to its omission, section 123 was substituted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1967.
