Empowering Dy. Directors of Income-tax(Inv) and Dy. Commissioners of Income-tax to authorise searches under section 132(1) of the Income-tax Act.to authorise searches under section 132(1) of the Income-tax Act.

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Full Text of the Document

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....istry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, the 31st January, 1991. To All Directors General of Income Tax (Inv.)/ All Chief Commissioners of Income Tax. Sub : Empowering Dy. Directors of Income-tax(Inv) and Dy. Commissioners of Income-tax to authorise searches under section 132(1) of the Income-tax Act. Sir, I am directed ....