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    <title>Substitution of new authorities</title>
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    <description>The Wealth-tax Act substitutes specified officer references: Assistant Commissioner becomes Assistant Commissioner or Deputy Commissioner; Assistant Director becomes Assistant Director or Deputy Director; Deputy Commissioner becomes Joint Commissioner; and Deputy Director becomes Joint Director, with consequential grammatical adjustments and subject to existing express substitutions or contextual exceptions.</description>
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      <description>The Wealth-tax Act substitutes specified officer references: Assistant Commissioner becomes Assistant Commissioner or Deputy Commissioner; Assistant Director becomes Assistant Director or Deputy Director; Deputy Commissioner becomes Joint Commissioner; and Deputy Director becomes Joint Director, with consequential grammatical adjustments and subject to existing express substitutions or contextual exceptions.</description>
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