Designation of specified authority under Income-tax law names Superintendents of Police in the state Lokayukt establishment for tax investigations. Every officer of or above the rank of Superintendent of Police of the Madhya Pradesh Special Police Establishment attached to the Office of Lokayukt, Madhya Pradesh is specified as an authority under section 138(1)(a)(ii) of the Income-tax Act, 1961 by Central Government notification S.O.2582 dated 30-6-1987, formally designating those officers to perform functions and exercise authorities for the purposes of that sub-clause.