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of <h1>Central Provident Fund Commissioner empowered to act under Section 138(1)(a)(ii) of Income-tax Act, 1961 via Notification No. 9/2003.</h1> The Central Government has designated the Central Provident Fund Commissioner of the Employees' Provident Fund Organisation, or any officer not below the rank of Regional Provident Fund Commissioner authorized in writing, to act under sub-clause (ii) of clause (a) of sub-section (1) of Section 138 of the Income-tax Act, 1961. This specification allows these officials to perform duties related to the specified sub-clause of the Act. This notification is identified as Notification No. 9 of 2003, dated January 7, 2003.
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