Section 33 - Amendment of section 131 - Finance Act, 1988

33. Amendment of section 131 In section 131 of the Income-tax Act, with effect from the 1st day of June, 1988, - (a) in sub-section (1A), for the words If the Assistant Director of Inspection , the words, brackets and figures If the Director General or Director or Deputy Director or Assistant Director, or the authorised officer referred to in sub-section (1) of section 132 before he takes action under clauses (i) to (v) of that sub-section, shall be substituted; (b) in sub-section (3), in the proviso, in clause (b) [as amended by section 2 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)], for the words the Chief Commissioner or Commissioner therefore , the words the Chief Commissioner or Director General or Commissioner or Director therefore, as the case may be shall be substituted.