Designation of vigilance officers: Punjab Vigilance Bureau Superintendents specified for income tax statutory purposes by central notification. The Central Government, under the power conferred by sub clause (ii) of clause (a) of sub section (1) of section 138 of the Income tax Act, 1961, specifies every officer of or above the rank of Superintendent of Police serving in the Vigilance Bureau created by the Punjab Government as falling within the scope of that sub clause, linking the statutory designation to the Bureau established under prior Punjab notifications and orders.