Section 108 - Amendment of section 20 - Finance (No. 2) Act, 1991

108. Amendment of section 20. In section 20 of the Interest-tax Act, with effect from the 1st day of October, 1991, (a) in sub-section (1), for the words Income-tax Officer , the words Assessing Officer shall be substituted; (b) for the words and brackets to the Commissioner (Appeals) , wherever they occur, the words and brackets to the Commissioner (Appeals) or to the Appellate Tribunal shall be substituted.