Search authorization empowers deputy directors and deputy commissioners to order searches and related action under the tax search provision.

Delegates authority to Deputy Directors of Income-tax (Investigation) posted under Directors General of Income-tax (Investigation) and to Deputy Commissioners of Income-tax in charge of income-ranges, including special ranges, to authorize action under the search provision of the Income-tax Act, thereby permitting these deputy-level officers to order searches under the statutory search power.

---

---

---