alleryStart learning →Which provision originally created the ITAT?
ASection 245B of the 1961 Act
BSection 252 of the 1961 Act
CSection 5A of the 1922 Act
DSection 12 of the 1922 Act
Answer & Solution
Correct answer: C. Section 5A of the 1922 Act
The Tribunal was brought into being by section 5A of the Income Tax Act, 1922, and later continued under the 1961 Act.
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