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<h1>IRS Officers Must Obtain Sanction and Handover Duties Before Taking Leave, Per Competent Authority Directive.</h1> The competent authority has observed that IRS (IT) officers have taken Earned Leave without proper sanction or handing over their duties. All field formations are instructed to ensure that officers do not proceed on any type of leave, including Earned Leave, without prior sanction and proper handover of responsibilities, if necessary. This directive is issued for strict compliance and has the approval of the competent authority.