75C. Concurrent jurisdiction.-

75C.  Concurrent  jurisdiction.-  Board  may,-

by  general  or  a  special  order  in writing, direct that in respect of all or any proceedings relating to receiving of return  of  income  and  issuance  of  acknowledgement  thereof  in  accordance with the  provisions of  section  75,  77,  78,  89(2),  91(3)  or  93(1),  the  powers and  functions  of  the  Deputy  Commissioner  of  Taxes  shall  be  concurrently exercised by such other authority as may be specified by the Board.]


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