Section(s) Referred: 138 ,138(1) ,138(1)(a)
Statute: INCOME TAX
Date of Issue: 21/10/1993
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, for the purposes of the said sub-clause, any police officer not below the rank of Superintendent of Police or any officer specially authorised in this behalf by a police officer of or above the rank of Superintendent of Police of competent jurisdiction of Bureau of Investigation, Lokayukta, Bangalore, in any particular case or inquiry undertaken by the said organisation.
[Notification No. 9392/F. No. 225/167/93-ITA.II