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[Cites 0, Cited by 9] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(15A) in The Income Tax Act, 1961

(15A)"Chief Commissioner" means a person appointed to be a Chief Commissioner of Income-tax [or a Director General of Income-tax] or a Principal Chief Commissioner of Income-tax [or a Principal Director General of Income-tax] under sub-section (1) of section 117;