Specification of authorised officer under the Income-tax Act designates a central vigilance official for tax enforcement responsibilities. The Central Government specifies the Director, Vigilance and Anti-Corruption Bureau, Kerala as an authorised officer for the purposes of the cited clause of the Income-tax Act, formally designating that office-holder to perform the statutory functions envisaged by the provision and to carry out enforcement and vigilance-related obligations under the tax statute.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Specification of authorised officer under the Income-tax Act designates a central vigilance official for tax enforcement responsibilities.
The Central Government specifies the Director, Vigilance and Anti-Corruption Bureau, Kerala as an authorised officer for the purposes of the cited clause of the Income-tax Act, formally designating that office-holder to perform the statutory functions envisaged by the provision and to carry out enforcement and vigilance-related obligations under the tax statute.
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