Clause 65 - Amendment of section 133A. - Finance Bill, 2020

Amendment of section 133A. 65. In section 133A of the Income-tax Act, after sub-section (6 ) , for the proviso, the following proviso shall be substituted, namely:- Provided that (a ) in a case where the information has been received from such authority, as may be prescribed, no action under sub-section (1 ) shall be taken by an Assistant Director or a Deputy Director or an Assessing Officer or a Tax Recovery Officer or an Inspector of Income-tax without obtaining the approval of the Joint Director or the Joint Commissioner, as the case may be; (b ) in any other case, no action under sub-section (1 ) shall be taken by a Joint Director or a Joint Commissioner or an Assistant Director or a Deputy Director or an Assessing Officer or a Tax Recovery Officer or an Inspector of Income-tax without obtaining the approval of the Director or the Commissioner, as the case may be. .