In section 133A of the Income-tax Act, with effect from the 1st day of July, 1995, -
(a) in sub-section (1), -
(i) in clause (b), the word "or" shall be inserted at the end;
(ii) after clause (b), the following clause shall be inserted, namely :-
"(c) any place in respect of which he is authorised for the purposes of this section by such income-tax authority, who is assigned the area within which such place is situated or who exercises jurisdiction in respect of any person occupying such place,";
(b) in the Explanation occurring at the end, in clause (a), for the words "a Deputy Commissioner", the words "a Commissioner, a Deputy Commissioner, a Director, a Deputy Director," shall be substituted.