Section – 121A : Jurisdiction of Commissioners (Appeals)
March 5, 2018
Section – 123 : Jurisdiction of Inspecting Assistant Commissioners
March 5, 2018

Section – 122 : Jurisdiction of Appellate Assistant Commissioners

122. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.]

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