Section(s) Referred: 269B ,269B(1)
Statute: INCOME TAX
Date of Issue: 7/4/1988
In exercise of the powers conferred by sub-section (1) of section 269(B) of the Income-tax Act, 1961 (43 of 1961), and in partial modification of all the earlier notifications issued on the subject, the Central Government hereby authorises every Deputy Commissioner of Income-tax to perform the functions of a competent authority under Chapter XX-A of the said Act, in place of the Inspecting Assistant Commissioners of Income-tax or the Assistant Commissioners of Income-tax, as the case may be, who are performing their functions immediately before the 1st day of April, 1988, under the said notifications, and such Deputy Commissioners shall perform the said functions within the local limits of the respective jurisdictions within which the said Inspecting Assistant Commissioners or Assistant Commissioners, as the case may be, were performing their functions.
[F. No. 316-A/41/88-O.T