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<h1>Legal Shake-up: Income Tax Act Overhauls Administrative Roles and Titles with Comprehensive Organizational Restructuring Under Section 2</h1> The statutory provision outlines a comprehensive substitution of administrative authorities in the Income-tax Act, 1961, effective April 1, 1988. It replaces various inspection and tax administrative roles with new designations, such as changing Director of Inspection to Director General, Deputy Director of Inspection to Deputy Director, and Income-tax Officer to Assessing Officer. The amendment maintains grammatical consistency while updating organizational terminology, with specific exceptions for certain sections related to the Commissioner's references.