Section 39 - Amendment of Income-Tax Act Etc. - Finance (No. 2) Act, 1977

39. Amendment of Income-Tax Act Etc. To Provide For A New Appellate Authority Thereunder. (1) The amendments directed in the First Schedule, being amendments to provide for a new appellate authority under the Income-tax Act, the Wealth-tax Act 1957 (27 of 1957), the Gift-tax Act, 1958 (18 of 1958), the Companies (Profits) Surtax Act, 1964 (7 of 1964), and the Interest-tax Act, 1974 (45 of 1974), and for matters connected therewith, shall be made in the said Acts. (2) For the removal of doubts it is hereby declared that any action required to be taken, after the commencement of this section, in relation to any appeal disposed of by an Appellate Assistant Commissioner or a Commissioner before such commencement, under any Act referred to in sub-section (1), may be taken as if the amendments directed to be made in that Act by sub-section (1) had not been made. (3) This section shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.