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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>Amendment to Section 133 of Income-tax Act: Expanded Authority for Tax Officials in Provisos by Finance Act, 2017.</h1> Section 133 of the Income-tax Act was amended by the Finance Act, 2017. The amendment involves changes to the first and second provisos. In the first proviso, the phrase 'and the Principal Commissioner or Commissioner' is replaced with 'or the Principal Commissioner or Commissioner or the Joint Director or Deputy Director or Assistant Director.' In the second proviso, the phrase 'Director or Principal Commissioner or Commissioner' is expanded to include 'other than the Joint Director or Deputy Director or Assistant Director.'