In section 117 of the Income-tax Act, in sub-section (1), after the words "Directors of Inspection, Commissioners of Income-tax,", the words "Additional Commissioners of Income-tax," shall be inserted.
Finance Act 1970 Section 18 - Bare Act |
| State | Central Government |
| Year | 1970 |
| Section Title | Amendment of Section 117 |
In section 117 of the Income-tax Act, in sub-section (1), after the words "Directors of Inspection, Commissioners of Income-tax,", the words "Additional Commissioners of Income-tax," shall be inserted.