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of <h1>Amendment to Section 133A clarifies subordinate income-tax authorities' role in inspections, effective April 1, 2022.</h1> Section 133A of the Act allows income-tax authorities to inspect business premises to verify financial records and assets relevant to tax proceedings. The Taxation and Other Laws (Amendment and Relaxation of Certain Provisions) Act, 2020, clarified that only authorities subordinate to specific senior tax officials qualify as income-tax authorities for this purpose. The proposed amendment further specifies that these authorities must be subordinate to designated senior officials as specified by the Board. This amendment is set to be effective from April 1, 2022.
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