The Indian Income Tax Act, 1886, 2 of 1886, (Rep., Act 7 of 1918) · IV — .

Section 26. The Collector shall fix a day and place for the hearing of the petition, and on the day and at the p

Repealed or not in force · As amended up to 2026-08

26. The Collector shall fix a day and place for the hearing of the petition, and on the day and at the place so fixed, or on the day and at the place, if any, to which he has adjourned the hearing, shall hear the petition and pass such order thereon as he thinks fit. Petition to Commissioner for revision.

Source: India Code