| - | 'Control of gift-tax authorities.-(1) Inspecting Assistant Commissioner shall be sub-ordinate to the Commissioner within whose jurisdiction they perform their functions and also to the Director of Inspection. | |
| - | (2) Gift-tax Officers shall be subordinate to the Commissioner and the Inspecting Assistant Commissioners within whose jurisdiction they perform their functions and also to the Director of Inspection. | |
| - | (3) Inspectors of Gift-tax shall be subordinate to the Gift-tax Officers or other gift-tax authority .... To read the full section download the app from Google Play store
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