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        F. Acts / Amendment Acts

        Section 35 - Amendment of Section 32

        Finance (No. 2) Act, 1971
        Chapter IV
        WEALTH-TAX

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        Designation of tax recovery officers altered; substitution reverses the order of Commissioner and Officer effective upon commencement. Amendment substitutes the wording in Explanation II of section 32 so that references to the Tax Recovery Commissioner and the Tax Recovery Officer in the Income-tax Act are deemed to be the Tax Recovery Commissioner and the Tax Recovery Officer respectively, with the substitution taking effect from the specified commencement date.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Designation of tax recovery officers altered; substitution reverses the order of Commissioner and Officer effective upon commencement.

                                Amendment substitutes the wording in Explanation II of section 32 so that references to the Tax Recovery Commissioner and the Tax Recovery Officer in the Income-tax Act are deemed to be the Tax Recovery Commissioner and the Tax Recovery Officer respectively, with the substitution taking effect from the specified commencement date.


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