Expanded inspection powers: Assistant Director may investigate suspected income concealment even absent pending proceedings under the tax framework. The amendment empowers the Assistant Director of Inspection, where he has reason to suspect income concealment within his jurisdiction, to exercise the powers conferred under sub-section (7) on Income-tax authorities for enquiries or investigations, even if no proceedings against the person or class are pending. Consequentially, sub-section (3) is amended to refer to sub-section (1A) alongside sub-section (1), and the proviso substitutes 'an Income-tax Officer' with 'an Income-tax Officer or an Assistant Director of Inspection.'