Statutory designation changes update administrative officer titles in the interest-tax law, altering authorized officials and inspection roles. Amendment revises the designations in section 3(3) of the Interest-tax Act, 1974: it inserts 'or Assistant Commissioner' after 'Income-tax Officer,' substitutes 'Director' for 'Director of Inspection,' and replaces 'Inspecting Assistant Commissioner' with 'Additional Commissioner of Income-tax or the Deputy Commissioner,' thereby altering the officials referenced for the Act's administrative and inspection functions.
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Provisions expressly mentioned in the judgment/order text.
Statutory designation changes update administrative officer titles in the interest-tax law, altering authorized officials and inspection roles.
Amendment revises the designations in section 3(3) of the Interest-tax Act, 1974: it inserts "or Assistant Commissioner" after "Income-tax Officer," substitutes "Director" for "Director of Inspection," and replaces "Inspecting Assistant Commissioner" with "Additional Commissioner of Income-tax or the Deputy Commissioner," thereby altering the officials referenced for the Act's administrative and inspection functions.
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