Amendment of section 133A
Amendment of section 133A.
4. (XIX) in section 133A, with effect from the 1st day of November, 2020,—
| (i) | in sub-section (6), for the proviso, the following proviso shall be substituted, namely:— | |
| "Provided that no action under this section shall be taken by an income-tax authority without the approval of the Principal Director General or the Director General or the Principal Chief Commissioner or the Chief Commissioner."; | ||
| (ii) | in the Explanation, for clause (a), the following clause shall be substituted, namely:— |
| '(a) | "income-tax authority" means— |
| (i) | a Principal Commissioner or Commissioner, a Principal Director or Director, a Joint Commissioner or Joint Director, an Assistant Director or a Deputy Director or an Assessing Officer, or a Tax Recovery Officer; and | |
| (ii) | includes an Inspector of Income-tax, for the purposes of clause (i) of sub-section (1), clause (i) of sub-section (3) and sub-section (5), |
who is subordinate to the Principal Director General of Income-tax (Investigation) or the Director General of Income-tax (Investigation) or the Principal Chief Commissioner of Income-tax (TDS) or the Chief Commissioner of Income-tax (TDS), as the case may be;';