Section Text
In the Expenditure-tax Act, in section 6, with effect from the 1st day of June, 1994, -
(i) in sub-section (1), for the words "Deputy Director", the words "Additional Director of Income-tax, Additional Commissioner of Income-tax Act, Deputy Director" shall be substituted;
(ii) in sub-section (3), for the words "Deputy Commissioner", the words "Additional Commissioner of Income-tax or Deputy Commissioner" shall be substituted.