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of <h1>Wealth-tax Act Amendments Redefine Administrative Roles and Tax Inspection Hierarchy Under Section 2(1A)</h1> The statutory provision details a systematic substitution of administrative authorities in the Wealth-tax Act, 1957, effective April 1, 1988. The amendment replaces various existing tax inspection and administrative roles with new corresponding designations, such as changing Director of Inspection to Director General, Wealth-tax Officer to Assessing Officer, and Commissioner of Wealth-tax to Chief Commissioner. A specific proviso excludes certain sections from this substitution process.
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