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    <title>Amendment of section 120</title>
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    <description>The amendment inserts references to Additional Commissioner and Additional Director into sub section (4)(b) of section 120 of the Income tax Act, making functions exercisable or performable by those offices and deeming the insertions to be effective from specified retrospective dates.</description>
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      <description>The amendment inserts references to Additional Commissioner and Additional Director into sub section (4)(b) of section 120 of the Income tax Act, making functions exercisable or performable by those offices and deeming the insertions to be effective from specified retrospective dates.</description>
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