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of <h1>Amendment to Section 132 of Income-tax Act: Additional and Joint Officials' Authority in Search Operations Clarified and Limited</h1> Clause 50 of the Finance (No. 2) Bill, 2009 amends section 132 of the Income-tax Act, concerning search and seizure operations. The amendment clarifies that Additional Directors and Additional Commissioners have had the authority to issue warrants for search and seizure since June 1, 1994, and Joint Directors and Joint Commissioners since October 1, 1998. However, from October 1, 2009, these officials require Board empowerment to issue such authorizations. These changes apply retrospectively. Sub-section (1A) is similarly amended to reflect these clarifications and dates.
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