Section 107 - Omitted - Income-tax Act, 1961

2 [****] **************** NOTES:- 1. Substituted vide Section 25 of the Finance Act, 1964 w.e.f. 01-04-1964 before it was read as, No order shall be made 2. Omitted vide Section 41 of the Finance Act, 1987 w.e.f. 01-04-1988 before it was read as, Approval of Inspecting Assistant Commissioner for orders under section 104 107. 1 [ Except in cases where a decision is given by the Board under sub-section (4) of section 107A, no order shall be made ] by the Income-tax Officer under section 104 unless the previous approval of the Inspecting Assistant Commissioner has been obtained, and the Inspecting Assistant Commissioner shall not give his approval to any order proposed to be made by the Income-tax Officer until he has given the company concerned an opportunity of being heard.