Substitution of New Section for Section 130

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he Income-tax Act, the following section shall be substituted, namely :- 130. Commissioner competent to perform any function or functions. - (1) In respect of any function to be performed by a Commiss .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sions of sub-section (1), for the purposes of Sections 253, 254, 256, 263 and 264, the Commissioner referred to therein shall, in relation to an assessee, be the Commissioner having for the being juri .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X