Finance (Miscellaneous Provisions) Act, 1968
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PART V Miscellaneous | ||
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Amendment of certain references to Special Commissioners. |
25.—In Part VI of the Finance Act, 1963 , Part VI of the Finance Act, 1965 , and Part VI of the Finance Act, 1966 , references to Special Commissioners of Income Tax and to Special Commissioners shall be construed as references to Appeal Commissioners appointed under section 156 (1) of the Income Tax Act, 1967 , and references to a Special Commissioner shall be construed as references to an Appeal Commissioner so appointed. |