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1961Section 121AOmitted

121A. Jurisdiction of Commissioners (Appeals).

In the 2025 Act0 matches

No counterpart in the correspondence.

[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.]

Income-tax Act, 1961: text as on 22 May 2026 · Official source ↗ ·