Section 82 - Amendment of section 6 - Finance (No. 2) Act, 1998

82. Amendment of section 6 In section 6 of the Expenditure-tax Act, with effect from the 1st day of October, 1998.- (a) in sub-section (1), after the words Additional Commissioner of Income-tax , the words Joint Director of Income-tax, Joint Commissioner of Income-tax shall be inserted; (b) in sub-section (3), for the words Deputy Commissioner , the words Joint Commissioner shall be substituted.