Section 121A Income Tax Act 2025 Jurisdiction of Commissioners (Appeals). By CA Satbir Singh | March 31, 2026 0 CommentSection 121A Income Tax Act 2025Jurisdiction of Commissioners (Appeals).121A. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Original section was inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.]