Income-tax Act, 1961

Section - 130A - Income-tax Officer competent to perform any function or func­tions

Income-tax Officer competent to perform any function or functions.

130A. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Original section was inserted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1967.]

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