NOTIFICATION

INCOME-TAX ACT

Section 132 of the Income-tax Act, 1961 - Search & seizure - Empowerment of authorities to

NOTIFICATION NO. 82/2009 [SO 2879] [F.NO. 142/23/2009-SO(TPL)(PT.)], DATED 11-11-2009

In exercise of the powers conferred by the fourth proviso to sub-section (1) of section 132 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby empowers all the Additional Directors of Income-tax and Joint Directors of Income-tax working under the Director General of Income-tax (Investigation) and Director General of Income-tax (Intelligence) to issue authorisation under sub-section (1) of section 132 of the Income-tax Act, 1961 (43 of 1961).

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