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Tax Authorities.

Section 6 - Acts - TAX MANAGEMENT - Other Direct Tax / Income Tax - Section 6 - CHAPTER III TAX MANAGEMENT 6. (1) The Income-tax authorities specified in section 116 of the Income-tax Act shall be the tax authorities for the purposes of this Act. (2) .....

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this Act shall be the same as he has under the Income-tax Act by virtue of orders or directions issued under section 120 of that Act (including orders or directions assigning the concurrent jurisdiction) or under any other provision of that Act. (4) .....

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business or has its principal place of business. (5) Section 118 of the Income-tax Act and any notification issued thereunder shall apply in relation to the control of tax authorities as they apply in relation to the control of the corresponding inc .....

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