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[Cites 0, Cited by 8] [Section 132(1)] [Section 132] [Entire Act]

Union of India - Subsection

Section 132(1)(B) in The Income Tax Act, 1961

(B)such] [Additional Director or Additional Commissioner or] [ Inserted by Act 33 of 2009, Section 51(a)(iii) (w.r.e.f. 1.6.1994).][Joint Director] [ Substituted by Act 21 of 1998, Section 3, for " Deputy Director" , Deputy Commissioner" , " Assistant Director" and " Assistant Commissioner" , respectively (w.e.f. 1.10.1998).][or ] [Substituted by Act 41 of 1975, Section 35, for certain words (w.e.f. 1.10.1975).] [Joint Commissioner] [Substituted by Act 21 of 1998, Section 3, for " Deputy Director" , Deputy Commissioner" , " Assistant Director" and " Assistant Commissioner" , respectively (w.e.f. 1.10.1998).][, as the case may be, may authorise any Assistant Director or Deputy Director, or ] [Substituted by Act 41 of 1975, Section 35, for certain words (w.e.f. 1.10.1975).][Assistant Commissioner or Deputy Commissioner] [Substituted by Act 21 of 1998, Section 3, for " Deputy Director" , Deputy Commissioner" , " Assistant Director" and " Assistant Commissioner" , respectively (w.e.f. 1.10.1998).][or Income-tax Officer, [Substituted by Act 41 of 1975, Section 35, for certain words (w.e.f. 1.10.1975).]