| CHAPTER XIII   INCOME-TAX AUTHORITIES   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.) |