Section 2 in The Taxation Laws (Amendment) Act, 2006
2. Amendment of section 2.-
In section 2 of the Income- tax Act, 1961 (hereafter in this Chapter referred to as the Income- tax Act), in clause (44), after the words" powers of a Tax Recovery Officer", the following shall be inserted, namely:-and also to exercise or perform such powers and functions which are conferred on, or assigned to, an Assessing Officer under this Act and which may be prescribed.
