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Section 147A: Assessing Officer for purposes of sections 148 and 148A

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

[Assessing Officer for purposes of sections 148 and 148A.

Notwithstanding anything contained in any judgment, order or decree of any court or in section 151A or in any scheme framed thereunder, for the removal of doubts, it is hereby clarified that the Assessing Officer for the purposes of sections 148 and 148A shall mean and shall always be deemed to have meant to be an Assessing Officer other than the National Faceless Assessment Centre or any assessment unit referred to in sub-section (3) of section 144B.]

Where this provision sits

ActThe Income-tax Act, 1961
Section147A
Marginal noteAssessing Officer for purposes of sections 148 and 148A
JurisdictionCentral
StatusRepealed

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