Section 2 - Amendment of section 2. - Taxation Laws (Amendment) Act, 2006

CHAPTER II DIRECT TAXES Income-tax Amendment of section 2 2. In section 2 of the Income-tax Act, 1961 (43 of 1961) (hereafter in this Chapter referred to as the Income-tax Act), in clause (44), after the words powers of a Tax Recovery Officer , the following shall be inserted, namely:- and also to exercise or perform such powers and functions which are conferred on, or assigned to, an Assessing Officer under this Act and which may be prescribed .