Section 38 - Amendment of section 132A - Direct Tax Laws (Amendment) Act, 1987

38. Amendment of section 132A. In section 132A of the Income-tax Act, in sub-section (1), for the words or Income-tax Officer , the words , Assistant Commissioner or Income-tax Officer shall be substituted 1 [ effect from the 1st day of April, 1988 ] . ************** NOTES:- 1. Inserted vide Section 88 of the Finance Act 1988 w.e.f. 01-04-1988