Omission of section 167A removes the prior substituted provision from the Income-tax Act, altering the statutory text. Section 27 of the Direct Tax Laws (Amendment) Act, 1989 expressly omits section 167A of the Income-tax Act as it stood immediately before its substitution by section 66 of the Direct Tax Laws (Amendment) Act, 1987, thereby removing the prior text of section 167A from the statute.