Income Tax Act 2023
Section 2 Clause 26A - Commissioner of Taxes
(as updated till Finance Act 2024)
1[ “Commissioner of Taxes” means the Commissioner of Taxes, Director General (Central Intelligence Cell) and Director General (Inspection) referred to in section 4 and appointed or posted under section 5; ]
2 Clause 26A was inserted by section 15(f) of the Finance Act, 2024 (Act No. V of 2024) with effect from 1st July 2024.
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