Amendment of Act X of 1950
5. The following amendments shall be made in the Estate Duty Act, 1950 (X of 1950), namely:-
(1) in section 67, in sub-section (3), for the words “Income-tax Officer” the words “Deputy Commissioner of Taxes” shall be substituted ; and
(2) in section 74B, in sub-section (1), for the words “Income-tax Officer” the words “Deputy Commissioner of Taxes” shall be substituted.
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