9. Control of wealth-tax authorities.
9. Control of wealth-tax authorities.—Section 118 of the Income-tax Act and any notification issued thereunder shall apply in relation to the control of wealth-tax authorities as they apply in relation to the control of the corresponding income-tax authorities, except to the extent to which the Board may, by notification in the Official Gazette, otherwise direct in respect of any wealth-tax authority.
9A. Commissioner of wealth-tax (Appeals).
9A. Commissioner of wealth-tax (Appeals).—[Rep. by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988), sec. 132 (w.e.f. 1-4-1988). |