Section 31 - Amendment of section 119 - Direct Tax Laws (Amendment) Act, 1987

31. Amendment of section 119. In section 119 of the Income-tax Act, with effect from the 1st day of April, 1988,- (a) in sub-section (2), in clause (b), for the words the Commissioner or the Income-tax Officer , the words and brackets any income-tax authority, not being a Deputy Commissioner (Appeals) or Commissioner (Appeals) shall be substituted; (b) sub-section (3) shall be omitted.