[OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]
Commissioner competent to perform any function or functions.
[OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]
Section Number
130
Chapter
CHAPTER XIII - INCOME-TAX AUTHORITIES
Act
Income-tax Act, 1961
Year
1996
