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        F. Acts / Amendment Acts

        Section 82 - Amendment of section 6

        Finance (No. 2) Act, 1998
        EXPENDITURE-TAX

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        Amendment to section six expands officer designations authorised to exercise expenditure-tax functions by altering specified officer titles. The amendment to Section 6 of the Expenditure-tax Act, effective from the first day of October, 1998, inserts 'Joint Director of Income-tax' and 'Joint Commissioner of Income-tax' after 'Additional Commissioner of Income-tax' in subsection (1), and substitutes 'Deputy Commissioner' with 'Joint Commissioner' in subsection (3), thereby altering the officer designations referenced in the provision.
                          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.

                                Amendment to section six expands officer designations authorised to exercise expenditure-tax functions by altering specified officer titles.

                                The amendment to Section 6 of the Expenditure-tax Act, effective from the first day of October, 1998, inserts "Joint Director of Income-tax" and "Joint Commissioner of Income-tax" after "Additional Commissioner of Income-tax" in subsection (1), and substitutes "Deputy Commissioner" with "Joint Commissioner" in subsection (3), thereby altering the officer designations referenced in the provision.


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