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Section 73 - Amendment of section 6 - Finance Act, 1988Extract 73. Amendment of section 6 In section 6 of the Expenditure-tax Act, - (a) for sub-section (1), the following sub-section shall be substituted, namely :- (1) Every Director General of Income-tax, Chief Commissioner of Income-tax, Director of Income-tax, Commissioner of Income-tax, Commissioner of Income-tax (Appeals), Deputy Director of Income-tax, Deputy Commissioner of Income-tax, Assistant Director of Income-tax, Assistant Commissioner of Income-tax, Income-tax Officer, Tax Recovery Officer and Inspector of Income-tax shall have the like powers and perform the like functions under this Act as he has and performs under the Income-tax Act, and for the exercise of his powers and the performance of his functions, his jurisdiction under this Act shall be the same as he has under the Income-tax Act. ; (b) in sub-section (3), for the words Director of Inspection or by the Commissioner , the words Director General or Director or by the Chief Commissioner or Commissioner shall be substituted.
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