Section – 117 : Appointment of income-tax authorities
March 5, 2018
Section – 119 : Instructions to subordinate authorities
March 5, 2018

Section – 118 : Control of income-tax authorities

118. The Board may, by notification in the Official Gazette, direct that any income-tax authority or authorities specified in the notification shall be subordinate to such other income-tax authority or authorities as may be specified in such notification.

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