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Income-tax Act, 1961

Section - 269B - Competent authority

Competent authority.

269B. (1) The Central Government may, by general or special order published in the Official Gazette,-

(a)- authorise as many Joint Commissioners, as it thinks fit, to perform the functions of a competent authority under this Chapter ; and
(b)- define the local limits within which the competent authorities shall perform their functions under this Chapter.
(2) In respect of any function to be performed by a competent authority under any provision of this Chapter in relation to any immovable property referred to in section 269C, the competent authority referred to therein shall,-

(a)- in a case where such property is situate within the local limits of the jurisdiction of only one competent authority, be such competent authority ;
(b)-Google Play store

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