Section 2 - Substitution of new authorities - Direct Tax Laws (Amendment) Act, 1987

CHAPTER II AMENDMENTS TO THE INCOME-TAX ACT, 1961 2. Substitution of new authorities. In the Income-tax Act. 1961 (43 of 1961) (hereafter in this Chapter referred to as the Income-tax Act), save as otherwise expressly provided in this Act, and unless the context otherwise requires, the references to any authority specified in column (1) of the Table below shall be substituted with effect from the 1st day of April, 1988 by the references to the authority or authorities specified in the corresponding entry in column (2) of the said Table and such consequential changes as the rules of grammar may require shall also be made: TABLE (1) (2) Director of Inspection Director General or Director Deputy Director of Inspection Deputy Director Assistant Director of Inspection Assistant Director Commissioner Chief Commissioner or Commissioner Inspecting Assistant Commissioner Deputy Commissioner Appellate Assistant Commissioner Deputy Commissioner (Appeals) Income-tax Officer Assessing Officer; Provided that nothing contained in this section shall apply to the references to Commissioner occurring in sections 245D, 253, 256, 263 and 264.