Income Tax Section - 130A, Income Tax Act, 1961-2020

   Income Tax

Section - 130A,  Income Tax Act, 1961-2020

Income-tax Officer competent to perform any function or functions.

130A. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Original section was inserted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1967.]