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<h1>Amendment to Income-tax Act Section 132A(1) Expands Authority to Additional Director and Commissioner, Retroactive to 1994.</h1> Clause 51 of the Finance (No. 2) Bill, 2009, amends section 132A(1) of the Income-tax Act, expanding the list of officials authorized to requisition books of account. Previously, the Director General, Director, Chief Commissioner, or Commissioner could authorize Joint Directors, Joint Commissioners, Assistant Directors, Deputy Directors, Assistant Commissioners, Deputy Commissioners, or Income-tax Officers. The amendment adds 'Additional Director' and 'Additional Commissioner' to this list, granting them similar authority. This change is applied retrospectively from June 1, 1994.