Gift-tax Act,1958
Act No : 18
Section :
Directors of Inspection.
2[9A.Directors of Inspection. (1) The Board may empower as many persons as it thinks fit to exercise under this Act the functions of a Director of Inspection. (2) A Director of Inspection shall be competent to make any enquiry under this Act and for this purpose, shall have all the powers that a Gift-tax Officer has under this Act in relation to the making of enquiries. (3) Without prejudice to the provisions of sub-section (2), a Director of Inspection shall exercise such other functions of any Gift-tax authority as may be assigned to him by the Board.]
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