Section 36 - Amendment of section 273A - Finance Act, 1993

36. Amendment of section 273A In section 273A of the Income-tax Act, with effect from the 1st day of June, 1993, - (a) in sub-section (1), the words Chief Commissioner or shall be omitted; (b) in sub-section (2), for the words Chief Commissioner or Commissioner except with the previous approval of the Board , the words the Commissioner except with the previous approval of the Chief Commissioner or Director General, as the case may be shall be substituted; (c) in sub-section (4), - (i) the words Chief Commissioner or shall be omitted; (ii) in the proviso, for the words the Chief Commissioner or Commissioner except with the previous approval of the Board , the words the Commissioner except with the previous approval of the Chief Commissioner or Director General, as the case may be shall be substituted.