# The Finance Act, 1988, Section 72: Substitution of new authorities

- Act: The Finance Act, 1988 (Act 26 of 1988)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1988/section/72/

## Text

Expenditure-tax Substitution of new authorities 72. In the Expenditure-tax Act, 1987 (hereinafter referred to as the 35 of 1987. Expenditure-tax Act), save as otherwise expressly provided herein, the references to any authorities specified in column (1) of the Table below shall be substituted by references to the authority or authorities specified in the corresponding entries in column (2) of the said Table and such consequential changes, as the rules of grammar may require, shall also be made. TABLE (1) | (2) Commissioner | Chief Commissioner or Commissioner Inspecting Assistant Commissioner | Deputy Commissioner Income-tax Officer | Assessing Officer: Provided that nothing contained in this section shall apply to the reference to "Commissioner" occurring in sections 21 and 23. [Finance Act, 1988] © Copyright. Taxmann Publications Pvt. Ltd.

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