Section 2(d) in The Compulsory Deposit Scheme (Income Tax Payers) Act, 1974
(d)" Income- tax Act" means the Income- tax Act, 1961 ; (43 of 1961 .)(dd)" Income- tax Officer" has the same meaning as in clause (25) of section 2 of the Income- tax Act, and includes an Inspecting Assistant Commissioner who exercises or performs the powers or functions conferred on, or assigned to, him under section 125 or section 125A of the said Act;]
