Amendment of section 2

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..... nal Commissioner" means a person appointed to be an Additional Commissioner of Income-tax under sub-section (/) of section 117; (1D) "Additional Director" means a person appointed to be an Additional Director of Income-tax under sub-section (7) of section 117;'; (b) in clause (7A),- (1) after the words "any other provision of this Act, and the", the words "Additional Commissioner or" shall be i .....

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..... wearing apparel and furniture) held for personal use by the assessee or any member of his family dependent on him, but excludes- (a) jewellery; (b) archaeological collections; (c) drawings; (d) paintings; (e) sculptures; or (f) any work of art. Explanation. - For the purposes of this sub-clause, "jewellery" includes- (a) ornaments made of gold, silver, platinum or any other precious metal .....

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..... and subsoil underlying such waters, continental shelf, exclusive economic zone or any other maritime zone as referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and Other Maritime Zones Act, 1976, and the air space above its territory and territorial waters;'; ( 80 of 1976.) (g) in clause (42A), with effect from the 1st day of April, 2008, - (i) in Explanation 1, i .....

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