Central Board of Direct Taxes empowers the following Deputy Directors of Inspection and Inspecting Asstt. Commissioners to authorise action under sub-section (1) of section 132 - S.O.3862 - Income Tax Act, 1961
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Search and seizure authorisation under section 132 enables specified Deputy Directors and Inspecting Assistant Commissioners to act. The Central Board of Direct Taxes authorises certain officers to grant search and seizure authorisations under section 132(1) of the Income-tax Act, specifically empowering Deputy Directors of Inspection in the Directorate of Inspection (Investigation), Deputy Directors of Inspection in Intelligence Wings, and Inspecting Assistant Commissioners of Income-tax.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Search and seizure authorisation under section 132 enables specified Deputy Directors and Inspecting Assistant Commissioners to act.
The Central Board of Direct Taxes authorises certain officers to grant search and seizure authorisations under section 132(1) of the Income-tax Act, specifically empowering Deputy Directors of Inspection in the Directorate of Inspection (Investigation), Deputy Directors of Inspection in Intelligence Wings, and Inspecting Assistant Commissioners of Income-tax.
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