Substitution in the def. of sec. 2(16)


Substitution in the def. of sec. 2(16)

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Income Tax
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;'

 

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