Expanded authority of tax officers now includes joint, deputy and assistant directors for income-tax information requisitions. The provision revises the two provisos to specify which ranks may exercise or be excluded from particular powers: the first proviso is amended to include Joint Director, Deputy Director and Assistant Director alongside Principal Commissioner or Commissioner; the second proviso is amended to insert that Joint Director, Deputy Director and Assistant Director are excluded from the phrase 'Director or Principal Commissioner or Commissioner' for the purposes of that proviso.