Section - 118, Control of income-tax authorities (IT Act, 1961)
Section - 118, Control of income-tax authorities (IT Act, 1961)
Section - 118, Control of income-tax authorities (IT Act, 1961)
Control of income-tax authorities.
The Board may, by notification in the Official Gazette, direct that any income- tax authority or authorities specified in the notification shall be subordinate to such other income-tax authority or authorities as may be specified in such notification.
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