Clause 2

Section 6 of the Income Tax Act (hereinafter in this Act referred to as “the principal Act”) is hereby amended by inserting immediately after subsection (9) thereof the following subsection: —“(10) Notwithstanding anything contained in this section, the Comptroller may lay a complaint of professional misconduct against any person in his professional dealings, whether before or after the commencement of this subsection, with the Comptroller to the appropriate authority empowered to take disciplinary action against such person and may in connection with such complaint furnish any relevant documents or information.”.