Substitution of tax authorities replaces official titles in the Income-tax Act retrospectively, standardising nomenclature across provisions. Clause 4 substitutes references to specified income-tax authorities with corresponding senior or alternative designations (for example, Commissioner with Principal Commissioner or Commissioner; Director with Principal Director or Director; Chief Commissioner with Principal Chief Commissioner or Chief Commissioner; Director General with Principal Director General or Director General) and mandates consequential grammatical changes; the substitutions operate retrospectively from 1st June, 2013 and apply except where an express contrary intention or contextual requirement exists.
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Provisions expressly mentioned in the judgment/order text.
Substitution of tax authorities replaces official titles in the Income-tax Act retrospectively, standardising nomenclature across provisions.
Clause 4 substitutes references to specified income-tax authorities with corresponding senior or alternative designations (for example, Commissioner with Principal Commissioner or Commissioner; Director with Principal Director or Director; Chief Commissioner with Principal Chief Commissioner or Chief Commissioner; Director General with Principal Director General or Director General) and mandates consequential grammatical changes; the substitutions operate retrospectively from 1st June, 2013 and apply except where an express contrary intention or contextual requirement exists.
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