Amendment of Section 6
In section 6 of the Expenditure-tax Act, with effect from the 1st day of October, 1998.--
(a) in sub-section (1), after the words "Additional Commissioner of Income-tax", the words "Joint Director of Income-tax, Joint Commissioner of Income-tax" shall be inserted;
(b) in sub-section (3), for the words "Deputy Commissioner", the words "Joint Commissioner" shall be substituted.