(3)Every [Assessing Officer] [Substituted by, section 72, Act 26 of 1988, for 'Income-tax Officer' (w.e.f. 1-4-1988).] employed in the execution of this Act shall observe and follow the the orders, instructions and directions issued for his guidance by the [Director General or Director or by the Chief Commissioner or Commissioner] [Substituted by Act 26 of 1988, section 73, for 'Director of Inspection or by the Commissioner' (w.e.f 1-4-1988).] or by the [Additional Commissioner of Income-tax or] [Substituted by Act 32 of 1994, section 58, for 'Deputy Commissioner' (w.e.f. 1-6-1994).] [Joint Commissioner] [Substituted by Act 21 of 1998, section 82, for 'Deputy Commissioner' (w.e.f 1-10-1998).] within whose jurisdiction he performs his functions.
