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Section 161 - Substitution of new authorities - Direct Tax Laws (Amendment) Act, 1987Extract CHAPTER IV AMENDMENTS TO THE GIFT-TAX ACT, 1958 161. Substitution of new authorities. In the Gift-tax Act, 1958 (18 of 1958) (hereafter in this Chapter referred to as the Gift-tax Act), save as otherwise expressly provided in this Act, and unless the context otherwise requires, reference to any authority specified in column (1) of the Table below shall be substituted with effect from the 1st day of April, 1988 by references to the authority or authorities specified in the corresponding entry in column (2) of the said Table, and such consequential changes as the rules of grammar may require, shall also be made; TABLE (1) (2) Director of Inspection Director General or Director Deputy Director of Inspection Deputy Director Assistant Director of Inspection Assistant Director Commissioner or Commissioner of Gift-tax Chief Commissioner or Commissioner Inspecting Assistant Commissioner or Inspecting Assistant Commissioner of Gift-tax Deputy Commissioner Appellate Assistant Commissioner Deputy Commissioner (Appeals) Gift-tax Officer Assessing Officer Inspector of Gift-tax Inspector of Income-tax: Provided that nothing contained in this section shall apply to the references to Commissioner occurring in sections 23 and 24.
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