Income Tax Act, 1967.

Meaning of “Collector” in sections 187, 188, 478, 480 to 482, 484 to 489, 494, 519, 542 and 550 and Schedule 2, Rule 6.

557.—Every reference in any of the following provisions, namely, sections 187, 188, 478, 480 to 482, 484 to 489, 494, 519, 542 and 550 and Rule 6 of Schedule 2, to the Collector shall be construed as including a reference to a collector appointed under section 7 of the Finance Act, 1934 .