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Section – 130 : Commissioner competent to perform any function or functions

Section – 131 : Power regarding discovery, production of evidence, etc.

Section – 130A : Income-tax Officer competent to perform any function or functions

Published by Law@HostBooks at Published on March 5, 2018

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130A. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Original section was inserted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1967.]

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