Prior approval requirement for tax-information actions: subordinate officers must obtain higher-level sanction before initiating action under section 133A.

Amendment conditions initiation of action under section 133A: where information comes from a prescribed authority, Assistant Directors, Deputy Directors, Assessing Officers, Tax Recovery Officers and Inspectors must obtain approval of the Joint Director or Joint Commissioner; in other cases, those officers and Joint Directors/Joint Commissioners must obtain approval of the Director or Commissioner before taking action under sub section (1).

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