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of <h1>Designation of Income-tax authorities for Benami property enforcement across India; assigns approving, initiating and administrative roles.</h1> Central Government directs specified Income-tax officers to exercise the powers and functions of the Authority under the Prohibition of Benami Property Transactions Act, 1988, superseding an earlier notification. The Schedule designates Joint/Additional Commissioners, Assistant/Deputy Commissioners and Income Tax Officers as Approving Authority, Initiating Officer and Administrator respectively, and maps each role to defined territorial jurisdictions. Operative effect: those listed Income-tax authorities are empowered to initiate, approve and administer benami proceedings within the territorial areas set out in the Schedule.
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