Role substitution in tax recovery procedures reallocates functions between Assessing Officer and Tax Recovery Officer. Amendments to the Second Schedule replace 'Income-tax Officer' with 'Assessing Officer' and effect multiple textual substitutions reallocating functions between the Assessing Officer and the Tax Recovery Officer; revisions include altering certificate drafting language, shifting hearing and evidence procedures, empowering cost defrayment by the recovery officer, changing directions for seized funds to be credited to the Central Government, and substituting authorised Income-tax Officer references where appropriate.