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of <h1>Income Tax Act Section 128 defining Inspector functions removed in 1988 after initial 1967 expansion</h1> Section 128 of the Income Tax Act, 1961 originally defined functions of Income Tax Inspectors, requiring them to perform duties assigned by Income Tax Officers or other authorities under whom they worked. The provision was first substituted in 1967 to expand assignment authority to Commissioners through orders under section 125 or other Income Tax authorities. The entire section was subsequently omitted in 1988 through the Direct Tax Laws Amendment Act, effectively removing the statutory framework governing Inspector functions and their assignment mechanisms from the Income Tax Act.
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