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    <title>Substitution of new authorities</title>
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    <description>References in the Income-tax Act to specified authorities are substituted to read each office as both the corresponding Principal designation and the original designation (e.g. Commissioner Principal Commissioner or Commissioner; Director Principal Director or Director; Chief Commissioner Principal Chief Commissioner or Chief Commissioner; Director General Principal Director General or Director General), with consequential grammatical changes, effective 1 June 2013, save as otherwise expressly provided or where context requires.</description>
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      <title>Substitution of new authorities</title>
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      <description>References in the Income-tax Act to specified authorities are substituted to read each office as both the corresponding Principal designation and the original designation (e.g. Commissioner Principal Commissioner or Commissioner; Director Principal Director or Director; Chief Commissioner Principal Chief Commissioner or Chief Commissioner; Director General Principal Director General or Director General), with consequential grammatical changes, effective 1 June 2013, save as otherwise expressly provided or where context requires.</description>
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