Section(s) Referred: 132 ,132(1)
Statute: INCOME TAX
Date of Issue: 6/11/1979
In exercise of the powers conferred under sub-section (1) of section 132 of the Income-tax Act, 1961 (43 of 1961), hereinafter referred to as the Act, the Central Board of Direct Taxes hereby empowers the following Deputy Directors of Inspection and Inspecting Asstt. Commissioners to authorise action under sub-section (1) of section 132 of the Act :–
(i) The Deputy Directors of Inspection posted in the Directorate of Inspection (Investigation) and working under the Director of Inspection (Investigation).
(ii) The Deputy Directors of Inspection posted in the Intelligence Wings ; and
(iii) The Inspecting Assistant Commissioners of Income-tax.
[F. No. 414/65/79-I.T. (Inv.)