Amendment status not verified — confirm the current text below against the official source.
[Powers of Commissioner respecting specified areas, cases, persons, etc.] — Omitted by the Direct Tax Laws (Amendment) Act, 1988 (4 of 1988), s. 165 (w.e.f. 1-4-1988). 7AA. [Concurrent jurisdiction of Inspecting Assistant Commissioner and Gift-tax Officer.] — Omitted by s. 165, ibid. (w.e.f. 1-4-1988).