Section 39 - Amendment of section 133 - Direct Tax Laws (Amendment) Act, 1987

39. Amendment of section 133. In section 133 of the Income-tax Act,- (a) in clause (4), for the words four hundred rupees , the words one thousand rupees, or such higher amount as may be prescribed shall be substituted; (b) the following proviso shall be added at the end, namely :- Provided that the powers referred to in clause (6), may also be exercised by the Director-General, the Chief Commissioner, the Director and the Commissioner. .