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<h1>Substitution of Authorities in Gift-tax Act: Director of Inspection, Commissioner, and Gift-tax Officer Roles Redefined Under 1987 Amendment</h1> The provision outlines the substitution of authorities in the Gift-tax Act, 1958, effective April 1, 1988. It replaces existing authorities with new designations through a comprehensive table of equivalents, such as Director of Inspection becoming Director General or Director, Commissioner becoming Chief Commissioner or Commissioner, and Gift-tax Officer becoming Assessing Officer. The provision includes a proviso that exempts references to 'Commissioner' in sections 23 and 24 from these substitutions. This amendment was enacted through the Direct Tax Laws (Amendment) Act, 1987.