Section 128 of ITA, 1961 : Section 128: [Omitted]

Explanation using Example

An example of the application of the now omitted Section 128 of The Income-tax Act, 1961, before it was omitted, could involve an Inspector of Income-tax who was assigned to assess the local businesses for tax compliance. Suppose there was a small bookstore owner, Mrs. Sharma, who was unsure about her tax filings. An Inspector of Income-tax, under the provisions of Section 128 at that time, would have the authority to visit her bookstore, review her financial records, and ensure that she was complying with tax laws. However, since this section has been omitted effective from April 1, 1988, the functions previously carried out by Inspectors of Income-tax under this section would no longer be applicable, and the responsibilities would have been reallocated or redefined under the current law.