AMENDMENT OF SECTION 133 " In section 133 of the Income-tax Act, in clause
6), with effect from the I st day of July, 1995," (a) after the words "will be useful for, or relevant to, any" the words "inquiry or" shall be inserted; and (b) after the proviso, the following proviso shall be inserted, namely :" "Provided further that the power in respect of an inquiry, in a case where no proceeding is pending, shall be exercised by any income-tax authority below the rank of Director or Commissioner without the prior approval of the Director or, as the case may be, the Commissioner.".