Section 130A of Income Tax Act 1961

Section 130A of Income Tax Act 1961

Income-tax Officer competent to perform any function or function

[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.]