Authority designation under section 132(11): Central Board of Direct Taxes notified as the competent authority for seizure matters. Notification S.O.1179 dated 8-4-1965 designates the Central Board of Direct Taxes as the authority for the purposes of section 132(11) of the Income-tax Act, identifying the CBDT as the competent body for seizure-related functions under that sub-section; the 1965 notification was later superseded by S.O.766(E) dated 10-12-1973.