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

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

Union of India - Subsection

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

(a)the Assistant Commissioner or Deputy Commissioner or Assistant Director or Deputy Director or the Income-tax Officer, who is vested with the relevant jurisdiction by virtue of directions or orders issued under section 241(1) or (2) or (3), or any other provision of this Act; and

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Union of India - Subsection

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