The Indian Income Tax Act 1871, 12 of 1871, (Rep., Act 16 of 1874)

Section 44. All or any of the powers and duties conferred and imposed by this Act on a Collector and on a Commis

Repealed or not in force · As amended up to 2026-08

44. All or any of the powers and duties conferred and imposed by this Act on a Collector and on a Commissioner of Revenue may be exercised and performed by such other officers or persons as the Local Government from time to time appoints in this behalf. Service of notices.

Source: India Code