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<h1>Income-tax Act Section 132 amended: 'Director-General or Director' added to sub-sections (8) and (10), retroactive from Oct 1996.</h1> Section 132 of the Income-tax Act has been amended by the Finance Act, 1997. In sub-sections (8) and (10), the terms 'Chief Commissioner or Commissioner' have been replaced with 'Chief Commissioner, Commissioner, Director-General or Director.' These changes are retroactively effective from October 1, 1996.