Substitution of new authorities

In the Income-tax Act, save as otherwise expressly provided, and unless the context otherwise Substitution of requires, the reference to any income-tax authority specified in column (1) of the Table below shall be new authorities, substituted and shall be deemed to have been substituted with effect from  the  1st  day  of  June,  2013  by  reference  to  the  authority  or  authorities  specified  in  the corresponding entry in column (2) of the said Table and such consequential changes as the rules of grammar may require shall be made:

Table

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