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Notification No. S.O.1490-Income Tax In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961), and in exercise of the powers conferred on me by Government of India, Central Board of Direct Taxes, New Delhi, Notification No. 7842 in f. No. 279/17/88-ITJ/S. O. 361 (E), dated 30th March, 1988, I, the Chief Commissioner of Income-tax (Administration), Calcutta, hereby