Section 3(1) in The Companies (Profits) Surtax Act, 1964
(1)The income-tax authorities specified in section 116 of the Income-tax Act shall be the authorities for the purpose of this Act and every such authority shall exercise the powers and perform the functions of a tax authority under this Act in respect of any company, and for this purpose his jurisdiction under this Act shall be the same sas that he has under the Income-tax Act by virtue of orders or directions issued under section 120 of that Act (including orders or directions assigning concurrent jurisdiction) or under any other provision of that Act.
