Amendment of section 2

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....eans the Assistant Commissioner or the Income-tax Officer who is vested with the relevant jurisdiction by virtue of directions or orders issued under sub-section (1) or sub-section (2) of section 120 or any other provision of the Income-tax Act which apply for the purposes of gift-tax under section 7 of this Act, and also the Deputy Commissioner who is directed under clause (b) of sub-section (4) ....

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....come-tax Act.'; (f) in clause (xx),- (i) sub-clause (b) shall be omitted; (ii) in the first proviso, the words, brackets and letter "or sub-clause (b)" shall be omitted; (iii) the second proviso shall be omitted; (g) after clause (xxiv), the following clause shall be inserted, namely :- '(xxv) the expressions "Chief Commissioner", "Dire....