IT Act 1961 19A — Entrustment of certain functions by Tax Recovery Officer

Income-tax Act, 1961

Statutory text

A Tax Recovery Officer may, with the previous approval of the [Joint Commissioner], entrust any of his functions as the Tax Recovery Officer to any other officer lower than him in rank (not being lower in rank than an Inspector of Income-tax) and such officer shall, in relation to the functions so entrusted to him, be deemed to be a Tax Recovery Officer.]

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