Section 41 - Amendment of section 138 - Direct Tax Laws (Amendment) Act, 1987

41. Amendment of section 138. In section 138 of the Income-tax Act, in sub-section (1),- (i) in clause (a), for the words and figures relating to any assessee in respect of any assessment made under this Act or under the Indian Income-tax Act, 1922 (11 of 1922) , the following shall be substituted, namely :- received or obtained by any income-tax authority in the performance of his functions under this Act ; (ii) in clause (b),- (1) for the words, figures and letters in respect of any assessment made under this Act or the Indian Income-tax Act, 1922 (11 of 1922) on or after the 1st day of April, 1960 , the words received or obtained by any income-tax authority in the performance of his functions under this Act shall be substituted; (2) the words in respect of that assessment only shall be omitted.