Gift-Tax Act, 1958
Section - 7AA - Concurrent jurisdiction of Inspecting Assistant
Concurrent jurisdiction of Inspecting Assistant Commissioner and Gift-tax Officer.7AA. 91[***]
91. Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Prior to its omission, it was inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975, and was also amended by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. At relevant time, it stood as under :
| - | "Concurrent jurisdiction of Inspecting Assistant Commissioner and Gift-tax Officer.- (1) The Commissioner may, by general or special order in writing, direct that all or any of the powers or functions conferred on or assigned to the Gift-tax Officer or Gift-tax Officers by or under this Act in respect of any area, or cases or classes of cases, or persons or classes of persons shall be exercised or performed concurrently by the Inspecting Assistant Commissioner. | |
| - | (2) Where under sub-section (1), an Inspecting Assistant Commissioner exercises concurrent jurisdiction with one or more Gift-tax Officers in respect of any area, cases or classes of case .... To read the full section download the app from Google Play store
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