8. The following amendments shall be made in the Gift-tax Act, 1963 (XIV of 1963), namely:-(1) throughout the Act, unless otherwise specified,-(a) for the words “Commissioner of Gift-tax” and “Commissioners of Gift-tax” wherever occurring the words “Commissioner of Taxes” and “Commissioners of Taxes” shall respectively be substituted;(b) for the words “Assistant Commissioner”, “Assistant Commissioners”, “Assistant Commissioner of Gift-tax” and “Assistant Commissioners of Gift-tax” wherever occurring the words “Joint Commissioner”, “Joint Commissioners”, “Joint Commissioner of Taxes” and “Joint Commissioners of Taxes” shall respectively be substituted; and(c) for the words “Gift-tax Officer” and “Gift-tax Officers” wherever occurring the words “Deputy Commissioner of Taxes” and “Deputy Commissioners of Taxes” shall respectively be substituted; (2) in section 2,-(a) for clause (i) the following shall be substituted, namely:-“(i) “Appellate Joint Commissioner” means a person empowered to exercise the powers of an Appellate Joint Commissioner of Taxes under section 8;”;(b) after clause (vii), the following new clause (viia) shall be inserted, namely:-“(viia) “Deputy Commissioner of Taxes” means a person empowered to exercise the powers of a Deputy Commissioner of Taxes under section 7;”;(c) clause (xiii) shall be omitted;(d) clause (xv) shall be omitted;(e) for clause (xvi) the following shall be substituted, namely:-“(xvi) “Inspecting Joint Commissioner of Taxes” means a person empowered to exercise the functions of an Inspecting Joint Commissioner of Taxes under section 10;”;(3) in section 7, for sub-section (1) the following shall be substituted, namely:-“Deputy Commissioner of Taxes and Tax Recovery Officers.- (1) Every Deputy Commissioner of Taxes and Tax Recovery Officer having jurisdiction or exercising powers as such under the Income-tax Act, 1922 (XI of 1922), in respect of any person shall perform the functions of a Deputy Commissioner of Taxes or, as the case may be, a Tax Recovery Officer under this Act in respect of that person.Explanation. For the purposes of this sub-section, “Deputy Commissioner of Taxes and Tax Recovery Officer having jurisdiction”, in relation to a person who has no income assessable to income-tax under the Income-tax Act, means the Deputy Commissioner of Taxes or, as the case may be, the Tax Recovery Officer of the area in which that person resides.”;(4) in Chapter III, after section 12, the following new section 12A shall be added, namely:-“12A. Reference in respect of Gift-tax Authorities.-References in any Act, Ordinance, Regulation, Rule, Order, bye-law, deed, document or any other instrument of whatever nature to Commissioner of Gift-tax, Assistant Commissioner of Gift-tax and Gift-tax Officer shall, with grammatical variations, except where the context otherwise requires, be construed as references respectively to Commissioner of Taxes, Joint Commissioner of Taxes and Deputy Commissioner of Taxes; and any such Act, Ordinance, Regulation, rule, Order, bye-law, deed, document or any other instrument of whatever nature shall have effect accordingly.”;(5) in section 33, for the words “and to Gift-tax Officer and Commissioner of Gift-tax instead of to Income-tax Officer and Commissioner of Income-tax” the words “and to Deputy Commissioner of Taxes and Commissioner of Taxes under this Act instead of to Deputy Commissioner of Taxes and Commissioner of Taxes under that Act” shall be substituted.