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Section 132 of the Income-tax Act, 1961 - Search & seizure - Empowerment of authorities - 82/2009 - Income TaxExtract Section 132 of the Income-tax Act, 1961 - Search seizure - Empowerment of authorities Notification No. 82/2009 Dated 11-11-2009 S.O. 2879(E). - In exercise of the powers conferred by the fourth proviso to sub-section (1) of section 132 of the Income-tax Act, 1961 (43 of 1961) , the Central Board of Direct Taxes hereby empowers all the Additional Directors of Income-tax and Joint Directors of Income-tax working under the Director General of Income-tax (Investigation) and Director General of Income-tax (Intelligence) to issue authorisation under sub-section (1) of section 132 of the Income-tax Act, 1961 (43 of 1961) . [F.NO.142/23/2009-SO(TPL)(Pt.)]
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