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    <title>Amendment of section 6</title>
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    <description>The amendment to Section 6 of the Expenditure-tax Act, effective from the first day of October, 1998, inserts &quot;Joint Director of Income-tax&quot; and &quot;Joint Commissioner of Income-tax&quot; after &quot;Additional Commissioner of Income-tax&quot; in subsection (1), and substitutes &quot;Deputy Commissioner&quot; with &quot;Joint Commissioner&quot; in subsection (3), thereby altering the officer designations referenced in the provision.</description>
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      <description>The amendment to Section 6 of the Expenditure-tax Act, effective from the first day of October, 1998, inserts &quot;Joint Director of Income-tax&quot; and &quot;Joint Commissioner of Income-tax&quot; after &quot;Additional Commissioner of Income-tax&quot; in subsection (1), and substitutes &quot;Deputy Commissioner&quot; with &quot;Joint Commissioner&quot; in subsection (3), thereby altering the officer designations referenced in the provision.</description>
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