¹[119A Taxpayer’s Charter.

 “119A. The Board shall adopt and declare a Taxpayer’s Charter and issue such orders, instructions, directions or guidelines to other income-tax authorities as it may deem fit for the administration of such Charter.”.]

NOTE:-

1.  Inserted by the Finance Act, 2020   w.e.f. (shall come into force on such date as the Central Goverment may, by notification in the Official Gazette.)