Section – 121 : Jurisdiction of Commissioners
March 5, 2018
Section – 122 : Jurisdiction of Appellate Assistant Commissioners
March 5, 2018

Section – 121A : Jurisdiction of Commissioners (Appeals)

121A. [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, 1977, w.e.f. 10-7-1978.]

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