Section(s) Referred: 2 ,2(43B)Online GST Certification Course by TaxGuru & MSME- Click here to Join
Statute: INCOME TAX
Date of Issue: 27/5/1972
In supersession of the Notification No. 313 (F. No. 403/50/71-ITCC) dated 9th November, 1971, and in exercise of the powers conferred by section 2(43B) of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby authorises the Commissioner of Income-tax (Recovery), Delhi, to exercise the powers of a Tax Recovery Commissioner.
2. This Notification shall come into force with immediate effect