Section 130A - Omitted - Income-tax Act, 1961

Income-tax Officer competent to perform any function or func tions. 130A. 1 [****] ----------------- Notes :- 1. 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 . Prior to its omission, section 130A was amended by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975.