Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 2] [Section 116] [Entire Act] Union of India - Subsection Section 116(d) in The Income Tax Act, 1961 (d)[ Deputy Directors of Income-tax or Deputy Commissioners of Income-tax or Deputy Commissioners of Income-tax (Appeals), [Substituted by Act 4 of 1988, Section 30, for Section 116 (w.e.f. 1.4.1988).]