Wealth-Tax Act, 1957
Section - 8A - Powers of Commissioner respecting specified areas, cases, persons, etc.
Powers of Commissioner respecting specified areas, cases, persons, etc.348A. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.]
34. Prior to its omission, section 8A, as inserted by the Wealth-tax (Amendment) Act, 1964, w.e.f. 1-4-1965 and later on amended by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1967 and Taxation Laws (Amendment) Act, 1984, w.e.f. 1-10-1984, stood as under :"8A. Powers of Commissioner respecting specified areas, cases, persons, etc. -(1) The Commissioner may, by general or special order in writing, direct that-
| (a) | - | the powers conferred on the Wealth-tax Officer by or under this Act shall, in respect of any specified case or class of cases or of any specified person or class of persons, be exercised by the Inspecting Assistant Commissioner ; |
| (b) | - | such of the functions assigned to the Wealth-tax Officer by or under this Act, as are specified in any such order may, in respect of any specified area or specified cases, or classes of cases or specified person .... To read the full section download the app from Google Play store
CCI
Pro
Login at CAclubindia
|
CAclubindia
