11AA. Commissioner Competent to perform any function or functions. —
1[11AA. Commissioner Competent to perform any function or functions. —[ Rep. by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988), sec. 132 (w.e.f. 1-4-1988). ]]
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1. Section 11AA was earlier inserted by Act of 1970 sec. 26 (c) (w.r.e.f. 1-4-1970)