Section 269A(2)(b) in The Income Tax Act, 1961

[Cites 0, Cited by 0] [Section 269A(2)] [Section 269A] [Entire Act]

Union of India - Subsection

Section 269A(2)(b) in The Income Tax Act, 1961

(b)"competent authority" means [a ] [ Substituted by Act 3 of 1989, Section 48, for " an Assistant Commissioner of Income-tax" (w.r.e.f. 1.1.1988).][Joint Commissioner] [ Substituted by Act 21 of 1998, Section 3, for " Deputy Commissioner" (w.e.f. 1.10.1998).] authorised by the Central Government under section 269-B to perform the functions of a competent authority under this Chapter;

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Union of India - Subsection

Section 269A(2)(b) in The Income Tax Act, 1961