Amendment of Act 18 of 1958

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..... efore the section as so re-numbered, the following section shall be inserted, namely :- 11A. Commissioner competent to perform any function or functions. - In respect of any function to be performed by a Commissioner under any provision of this Act, in relation to an assessee, the Commissioner referred to therein shall, - (a) in a case where only one Commissioner has jurisdiction over such assesse .....

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..... the total income exceeds Rs. 50,000; (4) where the total income exceeds Rs. 1,00,000 but does not exceed Rs. 20,00,00 Rs. 11,500 plus 20 per cent. of the amount by which the total income exceeds Rs. 1,00,000; (5) where the value of all taxable gifts exceeds Rs. 2,00,000 but does not exceed Rs. 5,00,000 Rs. 31,500 plus 25 per cent. the amount by which the total income exceeds Rs. 2,00,000; (6) whe .....

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