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of <h1>Amendment to Section 132 of Income-tax Act: Extended Deadlines and New Role for Commissioner Effective October 1984</h1> Section 132 of the Income-tax Act, 1961, was amended by the Taxation Laws (Amendment) Act, 1984, effective October 1, 1984. The amendment extended the period in sub-sections (5) and Explanation 1 from ninety to one hundred and twenty days. It replaced references to 'notified authority' with 'the Commissioner' in sub-sections (11) and (12). A new sub-section (11A) was added, transferring pending applications to the Commissioner, allowing applicants to request a rehearing before further proceedings. These changes aimed to streamline the process and clarify the roles of the Commissioner in handling applications.
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