Amendment status not verified — confirm the current text below against the official source.
[Commissioner competent to perform any function or functions.] — Omitted by s. 165, ibid. (w.e.f. 1-4-1988). 11AA. [Gift-tax Officer competent to perform any function or functions.] — Omitted by s. 165, ibid. (w.e.f. 1-4-1988).