Notification: S.O.991

Section(s) Referred: 2 ,2(44) ,2(44)(iii)

Statute: INCOME TAX

Date of Issue: 1/4/1962

In exercise of the powers conferred by sub-section (iii) of clause (44) of section 2 of the Indian Income-tax Act, 1961 (43 of 1961), the Central Government hereby authorises every Gazetted Officer of the Government of West Bengal appointed to perform the functions of a Certificate-Officer under clause (3) of section 3 of the Bengal Public Demands Recovery Act, 1913 (Bengal Act III of 1913), to exercise the powers of a Tax Recovery Officer under the Income-tax Act, 1961