Authorised-officer scope expanded: section 132A now includes Assistant Commissioner alongside Income-tax Officer, effective from April. The amendment substitutes the words "or Income-tax Officer" with ", Assistant Commissioner or Income-tax Officer" in subsection (1) of section 132A, ... Summary
Authorised-officer scope expanded: section 132A now includes Assistant Commissioner alongside Income-tax Officer, effective from April.
The amendment substitutes the words "or Income-tax Officer" with ", Assistant Commissioner or Income-tax Officer" in subsection (1) of section 132A, thereby adding Assistant Commissioner to the authorised-officer terminology; the substitution took effect on the stated commencement date.
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