Delegation of powers

Tax200629 sections

Statutory text

(1) The Government may, by notification, delegate all or any of its powers under this Act, except those under sections 3, 8, 36 and 38 to the Commissioner or any officer subordinate to him.
(2) The Commissioner may, by notification, delegate all or any of his powers under this Act to any officer subordinate to him.
(3) The exercise of any powers delegated under sub-section
(2) shall be subject to such restrictions, limitations or conditions as may be laid down by the Commissioner, from time to time.

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