Income Tax Act 2023
Section 178 - Concurrent Jurisdiction
(as updated till Finance Act 2024)
Board may, by general or a special order in writing, direct that in respect of all or any proceedings relating to receiving of return of income or revised return and issuance of acknowledgement thereof, the powers and functions of the Deputy Commissioner of Taxes shall be concurrently exercised by such other authority as may be specified 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.