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of <h1>CBDT Circular Empowers Deputy Directors and Commissioners to Authorize Searches Under Section 132(1) of Income-tax Act</h1> The circular from the Central Board of Direct Taxes, dated January 31, 1991, empowers Deputy Directors and Deputy Commissioners of Income-tax (Investigation) to authorize searches under section 132(1) of the Income-tax Act. It refers to a previous notification from October 11, 1990, and clarifies that the instructions from an earlier notification dated November 6, 1979, apply similarly to the 1990 notification. The circular instructs all Directors General and Chief Commissioners of Income Tax to inform their respective Deputy Directors and Deputy Commissioners about these authorizations, with copies of the relevant notifications enclosed.
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