Section 121 - Omitted - Income-tax Act, 1961

Jurisdiction of Commissioners. 1 121. [****] --------------------------- Notes :- 1. Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988 . Prior to its omission, section 121 was amended by the Fi nance (No. 2) Act, 1967, w.e.f. 1-4-1967.