Section 72 - Substitution of new authorities - Finance Act, 1988

Expenditure-tax 72. Substitution of new authorities In the Expenditure-tax Act, 1987 (35 of 1987) (hereinafter referred to as the Expenditure-tax Act, save as otherwise expressly provided herein, the references to any authorities specified in column (1) of the Table below shall be substituted by references to the authority or authorities specified in the corresponding entries in column (2) of the said Table and such consequential changes, as the rules of grammar may require, shall also be made. TABLE (1) (2) Commissioner Inspecting Assistant Commissioner Income-tax Officer Chief Commissioner or Commissioner Deputy Commissioner Assessing Officer : Provided that nothing contained in this section shall apply to the reference to Commissioner occurring in sections 21 and 23.