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    <title>Empowering Dy. Directors of Income-tax (Inv.) and Dy.Commissioners of Income Tax to authorize searches u/s 132(1) of the Income-tax Act.</title>
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    <description>Delegates authority to Deputy Directors of Income-tax (Investigation) posted under Directors General of Income-tax (Investigation) and to Deputy Commissioners of Income-tax in charge of income-ranges, including special ranges, to authorize action under the search provision of the Income-tax Act, thereby permitting these deputy-level officers to order searches under the statutory search power.</description>
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