Section 33 - Amendment of section 130A - Taxation Laws (Amendment) Act, 1975

33. Amendment of section 130A. In section 130A of the Income-tax Act, after clause (b), the following clause shall be inserted, namely: (c) in a case, where two or more Income-tax Officers have concurrent jurisdiction over such assessee in relation to any function, be the Income-tax Officers empowered to perform such function by the Board or, as the case may be, the Income-tax Officers to whom such function has been assigned by an order of the Commissioner or by an order or a direction of the Inspecting Assistant Commissioner under sub-section (2) of section 124 or, as the case may be, under sub-section (2) of section 125A. .