In section 116 of the Income-tax Act, for clause (c), the following clause shall be substituted, namely :-
"(c) Commissioners of Income-tax and Additional Commissioners of Income-tax,".
Finance Act 1970 Section 17 - Bare Act |
| State | Central Government |
| Year | 1970 |
| Section Title | Amendment of Section 116 |
In section 116 of the Income-tax Act, for clause (c), the following clause shall be substituted, namely :-
"(c) Commissioners of Income-tax and Additional Commissioners of Income-tax,".