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) 1 [****] (b) sub-section (2) shall be omitted. ************** NOTES:- 1. Omitted vide Section 88 of the Finance Act 1988 w.e.f. 01-04-1988 before it was read as, (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;