Authorisation under section 37A empowers specified inspection officers to initiate wealth tax action under the Act. The Central Board of Direct Taxes, under sub section (1) of section 37A of the Wealth tax Act, 1957, authorises Deputy Directors of Inspection posted in the Directorate of Inspection (Investigation) and working under the Director of Inspection (Investigation), Deputy Directors of Inspection posted in the Intelligence Wings, and Inspecting Assistant Commissioners of Income tax to authorise action under sub section (1) of section 37A of the Act.