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Section 2

Subs. by Act 33 of 2021, s. 16, for "Part XIV of Chapter VI of the Finance Act, 2017, shall be governed by the provisions of section 184 of that Act" (w.e.f. 4-4-2021).

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2. Subs. by Act 33 of 2021, s. 16, for "Part XIV of Chapter VI of the Finance Act, 2017, shall be governed by the provisions of section 184 of that Act" (w.e.f. 4-4-2021). the condition that the Vice -Chairman or such officer shall, while exercising such delegated powers, continue to act under the direction, control and supervision of the Chairman.