Section - 2(19B) (of Income Tax Act, 1961), Deputy Commissioner (Appeals) defined under
Section - 2(19B) (of Income Tax Act, 1961), Deputy Commissioner (Appeals) defined under
Definitions of "Deputy Commissioner (Appeals)"
"Deputy Commissioner (Appeals)" means a person appointed to be a Deputy Commissioner of Income-tax (Appeals) or an Additional Commissioner of Income-tax (Appeals) under sub-section (1) of section 117 (of Income Tax Act, 1961) ;
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