Section 41 - Amendment of section 132 - Finance Act, 1997

41. Amendment of section 132 In section 132 of the Income-tax Act, - (a) in sub-section (8), for the words Chief Commissioner or Commissioner , at both the places where they occur, the words Chief Commissioner, Commissioner, Director-General or Director shall be substituted and shall be deemed to have been substituted with effect from the 1st day of October, 1996; (b) in sub-section (10), for the words Chief Commissioner or Commissioner , the words Chief Commissioner, Commissioner, Director-General or Director shall be substituted and shall be deemed to have been substituted with effect from the 1st day of October, 1996.