TMI BlogSubstitution of new section for section 151.X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 148A shall be,- (i) Principal Commissioner or Principal Director or Commissioner or Director, if three years or less than three years have elapsed from the end of the relevant assessment year; (ii) Principal Chief Commissioner or Principal Director General or where there is no Principal Chief Commissioner or Principal Director General, Chief Commissioner or Director General, if ..... X X X X Extracts X X X X X X X X Extracts X X X X
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