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Income Tax Act 2023

Section 11 - Instructions to the Deputy Commissioner of Taxes

(as updated till Finance Act 2024)

In the course of any proceedings under this Act, the Deputy Commissioner of Taxes may be assisted, directed or instructed by any income-tax authority to whom he is subordinate or any other person authorized in this behalf by the Board.

Disclaimer: This is the authentic English text of the Income Tax Act 2023, as published under SRO No. 404-Law/2025 dated 08 October 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.

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