https://www.taxtmi.com/manuals?id=2975 Section 37 empowers designated officers - the Director of Enforcement and enforcement officers not below Assistant Director - to investigate specified contraventions; ordinary enforcement officers are excluded. The Central Government may notify additional officers of the Central Government, State Governments or the Reserve Bank to investigate, subject to a minimum rank. Under Section 37(3), those officers exercise powers analogous to specified discovery, search, requisition, information gathering, survey and inspection powers conferred on income tax authorities by the Income tax Act, 1961, subject to that Act's limitations. en-us Wed, 05 Jul 2023 16:10:00 +0530 Tue, 17 Feb 2026 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2975 Section 37 empowers designated officers - the Director of Enforcement and enforcement officers not below Assistant Director - to investigate specified contraventions; ordinary enforcement officers are excluded. The Central Government may notify additional officers of the Central Government, State Governments or the Reserve Bank to investigate, subject to a minimum rank. Under Section 37(3), those officers exercise powers analogous to specified discovery, search, requisition, information gathering, survey and inspection powers conferred on income tax authorities by the Income tax Act, 1961, subject to that Act's limitations. Manuals FEMA Wed, 05 Jul 2023 16:10:00 +0530 https://www.taxtmi.com/manuals?id=2975