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<h1>Bihar Vigilance Dept: Police Superintendents Authorized under Section 138(1)(a)(ii) of Income-tax Act, 1961 via Notification S.O.927.</h1> The Central Government, under section 138(1)(a)(ii) of the Income-tax Act, 1961, specifies that every officer of or above the rank of Superintendent of Police in the Department of Vigilance, Government of Bihar, is authorized for purposes outlined in the said clause. This specification is formalized through Notification No. S.O.927, dated November 19, 1981.