Section 36 - Amendment of section 131 - Direct Tax Laws (Amendment) Act, 1987

36. Amendment of section 131. In section 131 of the Income-tax Act .- (a) in sub-section (1A), for the words If the Assistant Director of Inspection , the words, brackets and figures If the Director-General or Director, or the authorised officer referred to in sub-section (1) of section 132, before he takes action under clauses (i) to (v) of that sub-section, shall be substituted; (b) sub-section (2) shall be omitted.