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,-
(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) | - | 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. |
| (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
24 October 2026
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