Jurisdiction of Commissioners.
- [Omitted by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988), section 33 (w.e.f. 1-4-1988).]Previous
Sec 120 — [ Jurisdiction of income-tax authorities. [Substituted by Act 4 of 1988, Section 32, for Section 120 (w.e.f. 1.4.1988).]
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Sec 121A — Jurisdiction of Commissioners (Appeals)
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