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[Cites 0, Cited by 0] [Section 2(12)] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(12)(b) in The Income Tax Act, 2025

(b)the Additional Commissioner or Additional Director or Joint Commissioner or Joint Director, who is directed under section 241(5)(b) to exercise or perform all or any of the powers and functions conferred on, or assigned to, an Assessing Officer under this Act;