Gift-Tax Act, 1958
Section - 11AA - Gift-tax Officer competent to perform any function
Gift-tax Officer competent to perform any function or functions.11AA. 3[***]
3. Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Prior to its omission, section 11AA, as inserted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1967 and amended by the Finance Act, 1970, w.e.f. 1-4-1970 and the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975, stood as under :
| - | "Gift-tax Officer competent to perform any function or functions.-In respect of any function to be performed by a Gift-tax Officer under any provision of this Act, in relation to any assessee, the Gift-tax Officer referred to therein shall,- |
| (a) | - | in a case where only one Gift-tax Officer has jurisdiction over such assessee, be such Gift-tax Officer; |
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