https://www.taxtmi.com/acts?id=50160 The amendment empowers the Assistant Director of Inspection, where he has reason to suspect income concealment within his jurisdiction, to exercise the powers conferred under sub-section (7) on Income-tax authorities for enquiries or investigations, even if no proceedings against the person or class are pending. Consequentially, sub-section (3) is amended to refer to sub-section (1A) alongside sub-section (1), and the proviso substitutes "an Income-tax Officer" with "an Income-tax Officer or an Assistant Director of Inspection." en-us Wed, 05 Mar 2025 12:43:46 +0530 Wed, 05 Mar 2025 12:43:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50160 The amendment empowers the Assistant Director of Inspection, where he has reason to suspect income concealment within his jurisdiction, to exercise the powers conferred under sub-section (7) on Income-tax authorities for enquiries or investigations, even if no proceedings against the person or class are pending. Consequentially, sub-section (3) is amended to refer to sub-section (1A) alongside sub-section (1), and the proviso substitutes "an Income-tax Officer" with "an Income-tax Officer or an Assistant Director of Inspection." Act-Rules F. Acts / Amendment Acts Wed, 05 Mar 2025 12:43:46 +0530 https://www.taxtmi.com/acts?id=50160