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of <h1>Finance (No. 2) Act 2009 amends Section 132, expanding roles and authority of tax officials from October 1, 2009.</h1> Section 132 of the Income-tax Act was amended by the Finance (No. 2) Act, 2009. The amendments include changes in sub-section (1) and sub-section (1A), effective from June 1, 1994, and October 1, 1998. The terms 'Additional Director' and 'Additional Commissioner' replace certain existing designations, and the roles of 'Joint Director' and 'Joint Commissioner' are added. Additionally, a new proviso states that authorizations by these officials require empowerment by the Board from October 1, 2009. These changes clarify and expand the authority of tax officials within the framework of the Act.
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