Amendment status not verified — confirm the current text below against the official source.
[Power of Commissioner respecting specified areas, cases, persons, etc.]—Omitted by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988), s. 132 (w.e.f. 1-4-1988). Earlier it was inserted by Act 46 of 1964, s. 9 (w.e.f. 1-4-1965).