Section 28 - Amendment of Section 133A - Finance Act, 1995

28. Amendment of Section 133A In section 133A of the Income-tax Act, with effect from the 1st day of July, 1995, - (a) in sub-section (1), - (i) in clause (b), the word or shall be inserted at the end; (ii) after clause (b), the following clause shall be inserted, namely :- (c) any place in respect of which he is authorised for the purposes of this section by such income-tax authority, who is assigned the area within which such place is situated or who exercises jurisdiction in respect of any person occupying such place, ; (b) in the Explanation occurring at the end, in clause (a), for the words a Deputy Commissioner , the words a Commissioner, a Deputy Commissioner, a Director, a Deputy Director, shall be substituted.