Section 41 in The Telecom Regulatory Authority Of India Act, 1997

41. Amendment of section 132. In section 132 of the Income- tax Act,-

(a) in sub- section (8), for the words" Chief Commissioner or Commissioner" at both the places where they occur, the words" Chief Commissioner, Commissioner, Director General or Director' shall be substituted and shall be deemed to have been substituted with effect from the 1st day of October, 1996 ;

(b) in sub- section (10), for the words" Chief Commissioner or Commissioner", the words" Chief Commissioner, Commissioner, Director General or Director" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of October, 1996 .

Amendment of section 139.