https://www.taxtmi.com/acts?id=49303 The amendment substitutes the expression "Chief Commissioner or Commissioner" with "Chief Commissioner, Commissioner, Director-General or Director" in the specified sub sections, expressly including Director General and Director among the authorised officers. The substitution is deemed to have taken effect from the 1st day of October, 1996, thereby expanding the statutory roster of officials empowered under those provisions. en-us Tue, 18 Feb 2025 15:48:09 +0530 Tue, 18 Feb 2025 15:48:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49303 The amendment substitutes the expression "Chief Commissioner or Commissioner" with "Chief Commissioner, Commissioner, Director-General or Director" in the specified sub sections, expressly including Director General and Director among the authorised officers. The substitution is deemed to have taken effect from the 1st day of October, 1996, thereby expanding the statutory roster of officials empowered under those provisions. Act-Rules F. Acts / Amendment Acts Tue, 18 Feb 2025 15:48:09 +0530 https://www.taxtmi.com/acts?id=49303