Substitution in the def. of sec. 2(16)
Created On: 10 February 2015 | 233 Views
Substitution in the definition of section 2(16)
Substitution in the definition of section 2(16) [w.r.e.f. 1st day of June, 2013]
For clause (16), the following clause shall be substituted and shall be deemed to have been substituted with effect from the 1st day of June, 2013,—
'(16) "Commissioner" means a person appointed to be a Commissioner of Income-tax or a Director of Income-tax or a Principal Commissioner of Income-tax or a Principal Director of Income-tax under sub- section (1) of section 117;'
