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of <h1>Section 256 replaces vague 'competent authority' clause by naming specific officer ranks for Assessing Officer-level enquiries</h1> Clause in the Bill granted a generic 'competent authority' authority to make enquiries with all powers of an Assessing Officer; the enacted Section 256 instead enumerates specific ranks (senior central and field officers including Joint Commissioner) as competent to make such enquiries. Both texts vest Assessing Officer-level investigatory powers in higher authorities, but the Act's explicit list reduces ambiguity about who may exercise those powers, may limit ad hoc delegation to officers outside the listed grades, and shifts practical compliance risk toward verifying the enquiring officer's rank; the clause itself contains no procedural limits, provisos or territorial constraints.
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