Section 45 in Finance (No. 2) Act, 2014

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Section 45 in Finance (No. 2) Act, 2014

45. Amendment of section 116.

- In section 116 of the Income-tax Act,-

(i)after clause (a), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 2013,-

"(aa) Principal Directors General of Income-tax or Principal Chief Commissioners of Income-tax,";

(ii)after clause (b), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 2013,-

"(ba) Principal Directors of Income-tax or Principal Commissioners of Income-tax,".