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
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24 June 2026
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