Substitution of authorities in the Wealth-tax Act replaces legacy inspection titles with modern assessing and commissioner designations. The amendment provides that, with effect from 1 April 1988, references in the Wealth-tax Act to specified authorities in column (1) of the table are to be substituted by the corresponding authorities in column (2), with consequential grammatical changes; notable replacements include Director of Inspection Director General or Director, Wealth-tax Officer Assessing Officer, and Inspector of Wealth-tax Inspector of Income-tax, subject to the proviso that substitutions do not apply to references to 'Commissioner' in sections 22D, 24 and 25.
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Substitution of authorities in the Wealth-tax Act replaces legacy inspection titles with modern assessing and commissioner designations.
The amendment provides that, with effect from 1 April 1988, references in the Wealth-tax Act to specified authorities in column (1) of the table are to be substituted by the corresponding authorities in column (2), with consequential grammatical changes; notable replacements include Director of Inspection Director General or Director, Wealth-tax Officer Assessing Officer, and Inspector of Wealth-tax Inspector of Income-tax, subject to the proviso that substitutions do not apply to references to "Commissioner" in sections 22D, 24 and 25.
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