Section 8AA: [Omitted.].

[Concurrent jurisdiction of Inspecting Assistant Commissioner and Wealth-tax Officer.]—Omitted by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988), s. 132 (w.e.f. 1-4-1988). Earlier it was inserted by Act 41 of 1975, s. 85 (w.e.f. 1-10-1975).