Finance (Miscellaneous Provisions) Act, 1968

Amendment of section 181 of Income Tax Act, 1967.

2.Section 181 of the Income Tax Act, 1967 , is hereby amended by the addition of the following subsection:

“(3) Anything required to be done by the Revenue Commissioners in relation to the making of assessments under Schedule C or Schedule D may be done by such officer of the Revenue Commissioners as they may authorise in that behalf.”