Income Tax Ordinance, 2001

CHAPTER-XIIi

MISCELLANEOUS

From: 2023-07-01 - To: 0000-00-00 1[239B. Reference to authorities.- Any reference to the Regional Commissioner of Income Tax, Commissioner of Income Tax, Commissioner of Income Tax (Appeals) and Taxation Officer, wherever occurring, in this Ordinance and the rules made there under 2[and in any other law in force at the time of promulgation of this Ordinance] and notifications, orders, circulars or clarifications or any instrument issued there under shall be construed as reference to the Chief Commissioner Inland Revenue, Commissioner Inland Revenue, Commissioner Inland Revenue (Appeals) and officer of Inland Revenue, respectively.] ___________________________________________________________________________ 1-Section 239B inserted by the Finance Act, 2010 (XVI of 2010). This amendment was effective from 5th June, 2010 by the declaration made under the Provisional Collection of Taxes Act, 1931 (XVI of 1931) Earlier this Section 239B was inserted vide the Finance (Amendment) Ordinance, 20I0 (III of 20I0 promulgated on 6th February, 2010 and the Finance (Amendment) Ordinance, 2009 (XXII of 2009 promulgated on 25th October, 2009) 2-Inserted vide the Finance Act, 2013 (Act No. XXII of 2013) assented on 29th June, 2013 From: 2013-07-01 - To: 2023-06-30 1[239B. Reference to authorities.- Any reference to the Regional Commissioner of Income Tax, Commissioner of Income Tax, Commissioner of Income Tax (Appeals) and Taxation Officer, wherever occurring, in this Ordinance and the rules made there under 2[and in any other law in force at the time of promulgation of this Ordinance] and notifications, orders, circulars or clarifications or any instrument issued there under shall be construed as reference to the Chief Commissioner Inland Revenue,…