Section 35 - Amendment of Section 32 - Finance (No. 2) Act, 1971

35. Amendment of Section 32 In section 32 of the Wealth-tax Act, in Explanation II, for the words Tax Recovery Officer and the Tax Recovery Commissioner referred to in the Income-tax Act or the rules made thereunder shall be deemed to be the Tax Recovery Officer and the Tax Recovery Commissioner , the words Tax Recovery Commissioner and the Tax Recovery Officer referred to in the Income-tax Act shall be deemed to be the Tax Recovery Commissioner and the Tax Recovery Officer shall be substituted with effect from the 1st day of January, 1972.