Section 130A:
[Omitted.].
Income-tax Officer competent to perform any function or functions.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 Finance (No. 2) Act, 1967 (20 of 1967), s. 27 (w.e.f. 1-4-1967).