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Notification No.S.O.2973 – Income Tax In pursuance of sub-clause (ii) of clause (a) of sub-section (1) of section 138 of the Income-tax Act, 1961(43 of 1961), the Central Government hereby specifies the Superintendent of Police, Vigilance, Flying Squad II, Punjab, Patiala, of any other officer specifically authorised by him in this behalf for the purpose of the said sub-clause