ITO Section 239B

Reference to Authorities.

(1) Any reference to the Regional Commissioner of Income Tax, Commissioner of Income Tax, Commissioner of Income Tax (Appeals), and Taxation Officer, wherever occurring, in this Ordinance and the rules made thereunder, [and in any other law in force at the time of promulgation of this Ordinance], and notifications, orders, circulars or clarifications, or any instrument issued thereunder, shall be construed as reference to the Chief Commissioner Inland Revenue, Commissioner Inland Revenue, Commissioner Inland Revenue (Appeals), and officer of Inland Revenue, respectively.