Clause 44 - Amendment of section 116 - Finance (No. 2) Bill, 2014

Amendment of section 116 44. In section 116 of the Income-tax Act, (i) after clause (a), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 2013, (aa) Principal Directors General of Income-tax or Principal Chief Commissioners of Income-tax, ; (ii) after clause (b), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 2013, (ba) Principal Directors of Income-tax or Principal Commissioners of Income-tax, .