Specification of authorised officer under section 138 empowers a designated vigilance official to exercise income tax powers. Central Government designates the Director of Vigilance and Anti-Corruption, Madras as the authorised officer for the purposes of sub-clause (ii) of clause (a) of sub section (1) of section 138 of the Income tax Act, 1961, establishing a statutory delegation that identifies the officeholder empowered to exercise the functions and powers conferred by that provision in relation to income tax matters.