Gift-tax Act,1958

Act No : 18

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Section : Commissioner competent to perform any function or functions.

3[11A. Commissioner competent to perform any function or functions. In respect of any function to be performed by a Com- missioner under any provision of this Act, in relation to an assessee, the Commissioner referred to therein shall,- (a) in a case where only one Commissioner has jurisdiction over such assessee, be such Commissioner; (b) in a case where two or more Commissioners have concurrent jurisdiction over such assessee, be the Commis- sioner empowered to perform such function by the Board.]

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