Taxation Laws (Amendment) Act,2006
Section 2. Amendment of Section 2
In Section 2 of the Income Tax Act,1961 (43 of 1961) (hereinafter in this Chapter referred to as the Income Tax Act), in clause (44), after the words “powers of a Tax Recovery Officer”, the following shall be inserted, namely:-
“and also to exercise or perform such powers and functions which are conferred on, or assigned to, an Assessing Officer under this Act and which may be prescribed.”.