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 1] [Section 140] [Entire Act] Union of India - Subsection Section 140(d) in The Income Tax Act, 1961 (d)[ in the case of a local authority, by the principal officer thereof;] [ Substituted by Act 41 of 1975, Section 40, for Clause (d) (w.e.f. 1.4.1976).]