In section 133A of the Income-tax Act, with effect from the 1st day of June, 2003-
(a) in sub-section (3), in clause (ia), in the proviso, for clause (b), the following clause shall be substituted, namely:-
"(b) retain in his custody any such books of account or other documents for a period exceeding ten days (exclusive of holidays) without obtaining the approval of the Chief Commissioner or Director General therefor, as the case may be,";
(b) after sub-section (6) and before the Explanation, the following proviso shall be inserted, namely:--
"Provided that no action under sub-section (1) shall be taken by an Assistant Director or a Deputy Director or an Assessing Officer or a Tax Recovery Officer or an Inspector of Income-tax without obtaining the approval of the Joint Director or the Joint Commissioner, as the case may be.";
(c) in the Explanation below sub-section (6), for clause (a), the following clause shall be substituted, namely:-
'(a) "income-tax authority" means a Commissioner, a Joint Commissioner, a Director, a Joint Director, an Assistant Director or a Deputy Director or an Assessing Officer, or a Tax Recovery Officer, and for the purposes of clause (i) of sub-section (1), clause (i) of sub-section (3) and sub-section (5), includes an Inspector of Income-tax;'.