Section 107 Income Tax Act 2025 Approval of Inspecting Assistant Commissioner for orders under section 104. By CA Satbir Singh | March 31, 2026 0 Comment Last Updated on: April 2, 2026Section 107 Income Tax Act 2025 Approval of Inspecting Assistant Commissioner for orders under section 104. 107. [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]