Section - 2(16) (of Income Tax Act, 1961), Commissioner defined under
Section - 2(16) (of Income Tax Act, 1961), Commissioner defined under
Definitions of "Commissioner"
"Commissioner" means a person appointed to be a Commissioner of Income-tax or a Director of Income-tax or a Principal Commissioner of Income-tax or a Principal Director of Income-tax under sub-section (1) of section 117 (of Income Tax Act, 1961);
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