Notification No. S.O.373(E)-Income Tax In exercise of the powers conferred by sub-section (1) of section 269(B) of the Income-tax Act, 1961 (43 of 1961), and in partial modification of all the earlier notifications issued on the subject, the Central Government hereby authorises every Deputy Commissioner of Income-tax to perform the functions of a competent authority under Chapter XX-A of the said Act, in place of the Inspecting Assistant Commissioners of Income-tax
