Designation of authorised investigating officers allows police at Superintendent rank or their designees to exercise income tax investigative authority. Central Government specifies that any police officer not below the rank of Superintendent of Police or any officer specially authorised by a police officer of or above that rank of the competent jurisdiction of the Bureau of Investigation, Lokayukta, Bangalore, is authorised for the purposes of the relevant income tax investigatory sub clause in any particular case or inquiry undertaken by that organisation.