Section 133A(1)(c) in The Income Tax Act, 1961

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Union of India - Subsection

Section 133A(1)(c) in The Income Tax Act, 1961

(c)[ any place in respect of which he is authorised for the purposes of this section by such income-tax authority, who is assigned the area within which such place is situated or who exercises jurisdiction in respect of any person occupying such place,] [Inserted by Act 22 of 1995, Section 28 (w.e.f. 1.7.1995).]

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Union of India - Subsection

Section 133A(1)(c) in The Income Tax Act, 1961