1. Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Prior to its omission, it was substituted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1967 and the Gift-tax (Amendment) Act, 1962, w.e.f. 1-4-1963. At relevant time, it stood as under :"Inspector of Gift-tax.-A Commissioner may empower any Inspector of Income-tax within the meaning of the Income-tax Act to work as an Inspector of Gift-tax under any other gift-tax authority subordinate to him ; and when he is so empowered, he shall perform such functions in the execution of this Act as are assigned to him by the Commissioner by an order, whether made under sub-section (1) of section 7A or otherwise, or by any other gift-tax authority under whom he is appointed to work."
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