Amendment of section 132

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....nd (B), the words "Assistant Commissioner or Income-tax Officer" shall be substituted; (ii) in the proviso, for the word and figures "section 121", the word and figures "section 120" shall be substituted; (b) in sub-section (1A), for the word and figures "section 121", the word and figures "section 120" shall be substituted ^2[with effect from the 1st day of April, 1988]; ....

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.... purposes of any investigation connected with any proceeding under the Indian Income-tax Act, 1922 (11 of 1922), or under this Act."; (e) after sub-section (8), the following sub-section shall be inserted, namely :- "(8A) An order under sub-section (3) shall not be in force for a period exceeding sixty days from the date of the order, except where the authorised officer, for reas....