Section 40 - Amendment of Section 252 - Finance Act, 1972

40. Amendment of Section 252 In section 252 of the Income-tax Act, after sub-section (3), the following sub-section shall be inserted, namely :- (4) The Central Government may appoint one or more members of the Appellate Tribunal to be the vice-president or, as the case may be, vice-presidents thereof. (5) A vice-president shall exercise such of the powers and perform such of the functions of the president as may be delegated to him by the president by a general or special order in writing. .