Section 11AA in The Gift- Tax Act, 1958

11AA. Gift- tax Officer competent to perform any function or functions. In respect of any function to be performed by a Gift- tax Officer under any provision of this Act, in relation to any assessee, the Gift- tax Officer referred to therein shall,-

(a) in a case where only one Gift- tax Officer has jurisdiction over such assessee, be such Gift- tax Officer;

(b) in a case where two or more Gift- tax Officers have concurrent jurisdiction over such assessee, be the Gift- tax officer empowered to perform such function by the Board, or. as the case may be, the Gift- tax Officer to whom such function has been assigned by an order of the Commissioner or of the Inspecting Assistant Commissioner of Gift- tax authorised by the Commissioner in this behalf.]

(c) 6[ in a case where two or more Gift- tax Officers have concurrent jurisdiction over such assessee in respect of such function. be the Gift- tax Officers empowered to perform such function by the Board or, as the case may be, the Gift- tax Officers to whom such function has been assigned by an order of the Commissioner or by an order or a direction of the Inspecting Assistant Commissioner under section 7 or, as the case may be, under sub- section (2) of section 7AA.]

1. Subs. by Act 53 of 1962, s. 7 for s. 11 (w. e. f. 1- 4- 1963 )

2. Subs. by Act 20 of 1967, S. 35, for s. 11 (w. e. f. 1- 4- 1967 ).

3. Ins. by Act 19 of 1970, s. 27 (w. e. f. 1- 4- 1970 ).

4. Ins. by Act 20 of 1967, s. 35 (w. e. f. 1- 4- 1967 ).

5. Renumbered by Act 19 of 1970, s. 27 (w. e. f, 1- 4- 1970 ).

6. Ins. by Act 41 of 1975, s. 110 (w. e. f. 1. 10. 1975 )