Section 120 (1)
and (2) of the Income-tax Act, 1961 -Income-tax Authorities - Jurisdiction of -
Notified assessing officer for purposes of Commodities Transaction Tax
Notification No.72/2013[F.NO.187/12/2013-(ITA.I)] /
SO 2809(E), dated 18-09-2013
In exercise of
the powers conferred by sub-section (2) of section 116 and section 128 of the
Finance Act, 2013 (17 of 2013) read with sub-sections (1) and (2) of section 120
of the Income-tax Act, 1961, (43 of 1961) the Central Board of Direct Taxes
hereby authorises the Assessing Officer having jurisdiction in respect of the
assessee for the purposes of the Income-tax Act, 1961, to exercise or perform
all or any of the powers and functions conferred on, or, assigned to an
Assessing Officer for the purpose of Chapter VII of Finance Act, 2013.
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