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CAPTER II
Clause (an) inserted by Finance Ordinance, 1980.
Substituted for "Director of Survey, Vigilance, Inspection and Audit" by Finance Act, 1995. Earlier the words "Survey, Vigilance" were inserted by Finance Act, 1986 and the word "and Audit" were inserted by Finance Ordinance, 1984. The authority as per the definition clause, section 2(19), is Director General "Intelligence and Investigation" and not Investigation and Intelligence.
Clause (bb) inserted by Finance Act, 1995.
Clause (dd) inserted by Finance Act, 1988.
Substituted for "Income Tax Officers" by Finance Act, 1993.
Sub-section (1A) inserted by Finance Ordinance, 1980.
Words and commas "Directors of Survey, Vigilance, Inspection and Audit" omitted by Finance Act, 1995. Earlier these were inserted by Finance Act, 1986.
Word "Inspecting" omitted by Finance Act, 1986.
Comma and words inserted by Finance Act, 1988.
Substituted for "Assistant Commissioner" by Finance Act, 1993. The substitution as per gazette is of "Assistant Commissioner", inadvertently ignoring substitution of "Assistant Commissioners".
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Words and comma inserted by Finance Act, 1988.
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Substituted for "Income Tax Officers" by Finance Act, 1993.
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Words and comma inserted by Finance Ordinance, 1980.
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Substituted for "Directors of Survey, Vigilance, Inspection and Audit" by Finance Act, 1995. Earlier the words "Survey, Vigilance" inserted by Finance Act, 1986 and the word "and Audit" inserted by Finance Ordinance, 1984.
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Sub-sections (1A) and (1B) inserted by Finance Act, 1988.
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Words inserted by Finance Ordinance, 1984.
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Section 4A & 2 substituted and 3 inserted by Finance Act, 1998 dated 01st May, 1998.
Words inserted by Finance Ordinance, 1980.
Substituted for "Directors of Survey, Vigilance, Inspection and Audit" by Finance Act, 1995. Earlier the words "Survey, Vigilance" inserted by Finance Act, 1986 and the word "and Audit" inserted by Finance Ordinance, 1984.
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Commas and words inserted by Finance Act, 1988.
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Substituted for "Assistant Commissioners" by Finance Act, 1993.
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FROM [and the Central . . . . . . . . . . . . to "Commissioner":]
Words, etc. inserted by Finance Ordinance 1980.
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Colon substituted for semicolon by Finance Ordinance, 1981.
FROM [Provided that the . . . . . . . . . . . .Regional Commissioner :]
Proviso inserted by Finance Ordinance, 1981.
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Substituted for "Assistant Commissioner" by Finance Act, 1993.
Words "or the Commissioner" omitted by Finance Act, 1986.
Colon Substituted for semicolon by Finance Act, 1986.
Proviso added by Finance Act, 1986.
Substituted for "Assistant Commissioners" by Finance Act, 1993.
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Substituted for "Income Tax Officers" by Finance Act, 1993.
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Words, etc. inserted by Finance Ordinance, 1980.
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Words and commas inserted by Finance Ordinance, 1984.
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Substituted for "Income Tax Officer" by Finance Act, 1993.
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Substituted for "Assistant Commissioner" by Finance Act, 1993.
Word "and" omitted by Finance Act, 1988.
Clause (cc) inserted by Finance, Act, 1988.
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Substituted for "Income Tax Officer" by Finance Act, 1993.
Substituted for "Assistant Commissioner" by Finance Act, 1993.
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Substituted for "Income Tax Officer" by Finance Act, 1993.
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Substituted for "an Income Tax Officer" by Finance Act, 1993.
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Substituted for "by the Commissioners concerned" by Finance Ordinance, 1980.
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Substituted for "Income Tax Officer" by Finance Act, 1993.
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Substituted for "Assistant Commissioner" by Finance Act, 1993.
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