Section 52 - Amendment of section 133. - Finance Act, 2017

Amendment of section 133. 52. In section 133 of the Income-tax Act,- (i) in the first proviso, for the words and the Principal Commissioner or Commissioner , the words or the Principal Commissioner or Commissioner or the Joint Director or Deputy Director or Assistant Director shall be substituted; (ii) in the second proviso, after the words Director or Principal Commissioner or Commissioner , the words , other than the Joint Director or Deputy Director or Assistant Director, shall be inserted.