The Gift-Tax Act, 1958
9A. Directors of Inspection.
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The Board may empower as many persons as it
thinks fit to exercise under this Act the functions of a
Director of Inspection.
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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.
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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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