Amendment of Section 252
In section 252 of the Income-tax Act, -
(a) after sub-section (4), the following sub-section shall be inserted, namely :-
"(4A) The Central Government may appoint one of the Vice-Presidents of the Appellate Tribunal to be the Senior Vice-President thereof.";
(b) in sub-section (5), for the words "A Vice-President", the words "The Senior Vice-President or a Vice-President" shall be substituted.