Section 125A:
[Omitted.].
Concurrent jurisdiction of Inspecting Assistant Commissioner and Income-tax
Officer.Omitted by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988), s. 33 (w.e.f. 1-4-1988).
Original section was inserted by the Taxation Laws (Amendment) Act, 1975, (w.e.f. 1-10-1975).