Section 120(1) and (2) of the Income-tax Act, 1961 – CBDT authorises the Director General of Income-tax (Investigation) - 39/2017 - Income Tax Act, 1961
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Authorisation of tax investigators: DGIT empowered to direct subordinate officers under Black Money Act across specified territories. The Central Board of Direct Taxes authorises designated senior investigation officials to issue written orders conferring concurrent powers and to perform the functions of an Assessing Officer for Assistant Directors or Deputy Directors subordinate to them, in respect of cases or classes of cases under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, within the territorial areas specified in the accompanying schedule; the notification is effective from its publication in the Official Gazette.
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.
Authorisation of tax investigators: DGIT empowered to direct subordinate officers under Black Money Act across specified territories.
The Central Board of Direct Taxes authorises designated senior investigation officials to issue written orders conferring concurrent powers and to perform the functions of an Assessing Officer for Assistant Directors or Deputy Directors subordinate to them, in respect of cases or classes of cases under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, within the territorial areas specified in the accompanying schedule; the notification is effective from its publication in the Official Gazette.
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