Expansion of authorised officers: adding Director-General and Director extends enforcement authority under section 132 of income-tax law. The amendment substitutes the expression 'Chief Commissioner or Commissioner' with 'Chief Commissioner, Commissioner, Director-General or Director' in the specified sub sections, expressly including Director General and Director among the authorised officers. The substitution is deemed to have taken effect from the 1st day of October, 1996, thereby expanding the statutory roster of officials empowered under those provisions.
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Provisions expressly mentioned in the judgment/order text.
Expansion of authorised officers: adding Director-General and Director extends enforcement authority under section 132 of income-tax law.
The amendment substitutes the expression "Chief Commissioner or Commissioner" with "Chief Commissioner, Commissioner, Director-General or Director" in the specified sub sections, expressly including Director General and Director among the authorised officers. The substitution is deemed to have taken effect from the 1st day of October, 1996, thereby expanding the statutory roster of officials empowered under those provisions.
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