Finance (No. 2) Act 2009 Section 52 - Bare Act |
| State | Central Government |
| Year | 2009 |
| Section Title | Amendment of Section 132a |
In section 132A of the Income-tax Act, in sub-section (1), after clause (c), after the words "Chief Commissioner or Commissioner may authorise any", the words "Additional Director, Additional Commissioner," shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 1994.