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<h1>Sub-Divisional Officers in Manipur's Hill Areas Authorized as Tax Recovery Officers Under Income-tax Act, 1961, Section 2(44)(iii)</h1> The Central Government authorizes every Sub-Divisional Officer (Civil) in the Hill Areas of Churachandpur, Tamenglong, Ukhrul, Mao and Sadar Hills, Tengoupal, and Jiribam in the Union Territory of Manipur to exercise the powers of a Tax Recovery Officer under the Income-tax Act, 1961. This authorization is granted under sub-clause (iii) of clause (44) of section 2 of the Act and applies to the sub-divisions under their charge. The notification, identified as S.O.3048, is retroactively effective from April 1, 1962.