Designation of Inquiring Authorities: Commissioners for Departmental Enquiries notified as Inquiring Authority under departmental inquiries framework. Notification designates certain Commissioners for Departmental Enquiries as the Inquiring Authority under the Departmental Inquiries (Enforcement of Attendance of Witnesses and Production of Documents) Act, 1972 for purposes of a specified provision of the Income-tax Act, thereby identifying the persons empowered to enforce attendance of witnesses and production of documents under that framework.