Section - 130A (of Income Tax Act, 1961), Income-tax Officer competent to perform any function or functions

Section - 130A (of Income Tax Act, 1961), Income-tax Officer competent to perform any function or functions

Income Tax

Income-tax Officer competent to perform any function or functions.

[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Original section was inserted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1967.]