Friday, 21 May 2021

Income Tax Section - 118, Income Tax Act, 1961-2020

  Income Tax

Section - 118,  Income Tax Act, 1961-2020


Control of income-tax authorities.

118. The Board may, by notification in the Official Gazette, direct that any income- tax authority or authorities specified in the notification shall be subordinate to such other income-tax authority or authorities as may be specified in such notification.

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