Section - 12A - Power of Chief Commissioner or Commissioner and of Joint Commissioner to make enquiries under this Act
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.]
6. Inserted by the Gift-tax (Amendment) Act, 1962, w.e.f. 1-4-1963.
7. Substituted for "Commissioner of Gift-tax" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
8. Substituted for "Inspecting Assistant Commissioner of Gift-tax" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
8a. Substituted for "Deputy" by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998.
9. Substituted for "Gift-tax Officer", by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
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