Substitution of Tax Authorities: references updated to include 'Principal' and regular designations for tax authorities under income-tax law. References in the Income-tax Act to specified authorities are substituted to read each office as both the corresponding Principal designation and the original designation (e.g. Commissioner Principal Commissioner or Commissioner; Director Principal Director or Director; Chief Commissioner Principal Chief Commissioner or Chief Commissioner; Director General Principal Director General or Director General), with consequential grammatical changes, effective 1 June 2013, save as otherwise expressly provided or where context requires.