Section 87 - Amendment of section 11B - Taxation Laws (Amendment) Act, 1975

87. Amendment of section 11B. In section 11B of the Wealth-tax Act, after clause (b), the following clause shall be inserted, namely: (c) in a case where two or more Wealth-tax Officers have con- current jurisdiction over such assessee in respect of such function, the Wealth-tax Officers empowered to perform such function by the Board or, as the case may be, the Wealth-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 section 8 or, as the case may be, under sub-section (2) of section 8AA. .