Section 187 - Substitution of new authorities - Direct Tax Laws (Amendment) Act, 1987

CHAPTER V AMENDMENTS TO THE COMPANIES (PROFITS) SURTAX ACT, 1964 187. Substitution of new authorities. In the Companies. (Profits) Surtax. Act, 1964 (7 of 1964): (hereafter in this Chapter referred to as the Surtax Act), save as otherwise expressly provided in this Act, and unless the context otherwise requires, references 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) Commissioner Chief Commissioner or Commissioner Inspecting Assistant Commissioner Deputy Commissioner Income-tax Officer Assessing Officer