Gift-Tax Act, 1958
Section - 11A - Commissioner competent to perform any function or
Commissioner competent to perform any function or functions.11A. 2[***]
2. Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Prior to its omission section 11A, as inserted by the Finance Act, 1970, w.e.f. 1-4-1970, stood as under:
| - | "Commissioner competent to perform any function or functions.-In respect of any function to be performed by a Commissioner under any provision of this Act, in relation to an assessee, the Commissioner referred to therein shall,- |
| (a) | - | in a case where only one Commissioner has jurisdiction over such assessee, be such Commissioner ; |
| (b) | - | in a case .... To read the full section download the app from Google Play store
Featured
28 May 2026
SEMI QUALIFIED/ CA DROPOUTS/ ARTICLEST R SOOD & CO New Delhi CA Inter View Details
ARTICLESHIP
28 May 2026
Accounts, Audit & Compliance ExecutiveShyam Joshi & Associates Pune B.Com View Details
Featured
27 May 2026
Lead Conversion Executive / Sales Closing ExecutiveSMJ global advisors pvt ltd New Delhi B.Com View Details
01 June 2026
Audit, Taxation & Compliance ExecutiveR P S K & Associates Nashik CA Inter View DetailsWhatsapp GroupsLogin at CAclubindia
|
CAclubindia
