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Section 132 of the Income-tax Act, 1961 - Search & seizure - Empowerment of authorities to
Notification No. 82/2009/F.NO.142/23/2009-S. O. (TPL)(Pt.), dated 11-11-2009
In exercise of the powers conferred bythe 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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