# The Finance Act, 1988, Section 73: Amendment of section 6

- Act: The Finance Act, 1988 (Act 26 of 1988)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1988/section/73/

## Text

Amendment of section 6 73. In section 6 of the Expenditure-tax Act,— (a) for sub-section (1), the following sub-section shall be substituted, namely: — "(1) Every Director General of Income-tax, Chief Commissioner of Income-tax, Director of Income-tax, Commissioner of Income-tax, Commissioner of Income-tax (Appeals), Deputy Director of Income-tax, Deputy Commissioner of Income-tax, Assistant Director of Income-tax, Assistant Commissioner of Income-tax, Income-tax Officer, Tax Recovery Officer and Inspector of Income-tax shall have the like powers and perform the like functions under this Act as he has and performs under the Income-tax Act, and for the exercise of his powers and the performance of his functions, his jurisdiction under this Act shall be the same as he has under the Income-tax Act."; (b) in sub-section (3), for the words "Director of Inspection or by the Commissioner", the words "Director General or Director or by the Chief Commissioner or Commissioner" shall be substituted. [Finance Act, 1988] © Copyright. Taxmann Publications Pvt. Ltd.

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