Authority title substitution in tax law replaces specified inspection and commissioner designations with new titles, preserving certain commissioner references.

Substitution of authorities in the Income-tax Act updates specified official titles to new designations and requires consequential grammatical changes to cross-references, while preserving existing references to the term Commissioner in certain enumerated provisions; the Table lists the one-to-one replacements such as Director of Inspection to Director General or Director and Income-tax Officer to Assessing Officer.

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