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<h1>Finance Bill 2022 amends Income-tax Act section 133A, redefining 'income-tax authority' under survey powers effective April 1, 2022.</h1> Clause 37 of the Finance Bill, 2022, amends section 133A of the Income-tax Act, which pertains to the power of survey. The amendment specifically revises the definition of 'income-tax authority' in the Explanation following sub-section (6). The new definition specifies that an income-tax authority is one who is subordinate to the Principal Director General, Director General, Principal Chief Commissioner, or Chief Commissioner, as designated by the Board. This change is set to take effect from April 1, 2022.