| (i) | - | in sub-section (6), for the proviso, the following proviso shall be substituted, namely:- |
| - | "Provided that no action under this section shall be taken by an income-tax authority without the approval of the Principal Director General or the Director General or the Principal Chief Commissioner or the Chief Commissioner."; | |
| (ii) | - | in the Explanation, for clause (a), the following clause shall be substituted, namely:- |
| '(a) | - | "income-tax authority" means- |
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