Section 110 - Amendment of section 11AA - Taxation Laws (Amendment) Act, 1975

110. Amendment of section 11AA. In section 11AA of the Gift-tax Act, after clause (b), the following clause shall be inserted, namely: (c) in a case where two or more Gift-tax Officers have concurrent jurisdiction over such assessee in respect of such function, be the Gift-tax Officers empowered to perform such function by the Board or, as the case may be, the Gift-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 7 or, as the case may be, under sub-section (2) of section 7AA. .