Finance Act, 1997
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PART VIII Miscellaneous | ||
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Amendment of section 162 (Collector-General) of Income Tax Act, 1967 . |
157.—As on and from the passing of this Act, section 162 of the Income Tax Act, 1967 , is hereby amended, in subsection (3), by the deletion, in both paragraphs (a) and (b) (inserted by the Finance Act, 1987 ), of the words “and at his direction”. |