AMENDMENT OF SECTION 133A " 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.