Control of income-tax authorities.
- The Board may, by notification in the Official Gazette, direct that any income-tax authority or authorities specified in the notification shall be subordinate to such other income-tax authority or authorities as may be specified in such notification.] [Substituted by Act 4 of 1988, Section 30, for Sections 117 and 118 (w.e.f. 1.4.1988).]Previous
Sec 117 — [ Appointment of income-tax authorities.- [Substituted by Act 4 of 1988, Section 30, for Sections 117 and 118 (w.e.f. 1.4.1988).]
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Sec 119 — [ Instructions to subordinate authorities. [Substituted by Act 42 of 1970, Section 25, for Section 119 (w.e.f. 1.4.1971).]
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