Section 55 - Amendment of Third Schedule - Direct Tax Laws (Amendment) Act, 1989

55. Amendment of Third Schedule. In the Third Schedule to the Income-tax Act - (a) [as it stood immediately before its amendment by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)], for the words Income- tax Officer , the words Assessing Officer shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 1988; (b) [as amended by clause (a) of this section], after the words Assessing Officer , the words or Tax Recovery Officer shall be inserted.