# The Finance Act, 1991, Section 43: Amendment of section 132

- Act: The Finance Act, 1991 (Act 49 of 1991)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1991/section/43/

## Text

Amendment of section 132. 43. In section 132 of the Income-tax Act, in sub-section (8A), for the word "Commissioner", wherever it occurs, the words "Director or, as the case may be, Commissioner" shall be substituted with effect from the 1st day of October, 1991. [Finance (No. 2) Act, 1991] © Copyright. Taxmann Publications Pvt. Ltd.

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