Section 67A
Power to issue guidelines
of Petroleum (Income Tax) Act 1967
ActIn forceProvision 88 of 124
Section 67A
(1)
The Director General may issue guidelines as the Director
General thinks expedient or necessary to clarify the provisions of this
Act or to facilitate the compliance of the law or any other matter relating to this Act.
104
(2)
The Director General may revoke, revise or amend the whole or any part of any guidelines issued under this section.