Section 107 - Amendment of section 7 - Taxation Laws (Amendment) Act, 1975

107. Amendment of section 7. In section 7 of the Gift-tax Act, for the proviso, the following proviso shall be substituted, namely: Provided that where two or more Income-tax Officers have jurisdiction or exercise powers under the Income-tax Act in respect of any person, they shall have concurrent jurisdiction and shall perform their functions of a Gift-tax Officer under this Act in respect of such person in accordance with such general or special orders in writing as the Commissioner or the Inspecting Assistant Commissioner authorised by the Commissioner in this behalf, may make for the purpose of facilitating the performance of such functions.