# The Finance Act, 1995, Section 28: Amendment of section 133A

- Act: The Finance Act, 1995 (Act 22 of 1995)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1995/section/28/

## Text

Amendment of section 133A. 28. In section 133A of the Income-tax Act, with effect from the 1st day of July, 1995,— (a) in sub-section (1),— (i) in clause (b), the word "or" shall be inserted at the end; (ii) after clause (b), the following clause shall be inserted, namely:— "(c) any place in respect of which he is authorised for the purposes of this section by such income-tax authority, who is assigned the area within which such place is situated or who exercises jurisdiction in respect of any person occupying such place,"; (b) in the Explanation occurring at the end, in clause (a), for the words "a Deputy Commissioner", the words "a Commissioner, a Deputy Commissioner, a Director, a Deputy Director, shall be substituted. [Finance Act, 1995] © Copyright. Taxmann Publications Pvt. Ltd.

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