Income Tax Act, 1967.
Meaning of “Collector” in sections 187, 188, 478, 480 to 482, 484 to 489, 494, 519, 542 and 550 and Schedule 2, Rule 6. |
557.—Every reference in any of the following provisions, namely, sections 187, 188, 478, 480 to 482, 484 to 489, 494, 519, 542 and 550 and Rule 6 of Schedule 2, to the Collector shall be construed as including a reference to a collector appointed under section 7 of the Finance Act, 1934 . |