Gift-Tax Act, 1958
Section - 12A - Power of Chief Commissioner or Commissioner and of
6[Power of 7[Chief Commissioner or Commissioner] and of 8[8a[Joint] Commissioner] to make enquiries under this Act.12A. The 7[Chief Commissioner or Commissioner] and the 8[8a[Joint] Commissioner] shall be competent to make any enquiry under this Act, and for this purpose, shall have all the powers that an 9[Assessing Officer] has under this Act in relation to the making of enquiries.]
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