# The Finance Act, 1971, Section 35: Amendment of section 32

- Act: The Finance Act, 1971 (Act 32 of 1971)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1971/section/35/

## Text

Amendment of section 32. 35. In section 32 of the Wealth-tax Act, in Explanation II, for the words "Tax Recovery Officer and the Tax Recovery Commissioner referred to in the Income-tax Act or the rules made thereunder shall be deemed to be the Tax Recovery Officer and the Tax Recovery Commissioner", the words "Tax Recovery Commissioner and the Tax Recovery Officer referred to in the Income-tax Act shall be deemed to be the Tax Recovery Commissioner and the Tax Recovery Officer" shall be substituted with effect from the 1st day of January, 1972. [Finance (No. 2) Act, 1971] © Copyright. Taxmann Publications Pvt. Ltd.

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