কর নির্ধারণী কার্যক্রমে পরিদর্শী অতিরিক্ত কর কমিশনারের ক্ষমতা প্রয়োগ

(1) The Commissioner may, with the prior approval of the Board, by general or special order in writing, direct any or all proceedings relating to any particular case or class of cases or particular person or class of persons under his jurisdiction to the effect that the powers of any authority under this Act and the action will be implemented by the higher income tax authority immediately after the said authority.

(2) Any order issued under sub-section (l), any reference to the Income-tax authority under this Act or any rule made thereunder shall be deemed to have been made to the immediate superior Income-tax authority.