Notification No.166/2005 – Income Tax S.O. 876 (E). – In exercise of the powers conferred by sub-section (2) of section 97 and section 109 of the Finance (No.2) Act, 2004 (No.23 of 2004) read with subsections (1) and (2) of section 120 of the Income-tax Act, 1961, the Central Board of Direct Taxes hereby authorises the Income-tax authorities as specified below, to exercise or perform all or any of the powers and functions
