Notification 11 November 2009
Notification No. 82
Section 132 of the Income-tax Act, 1961 - Search & seizure - Empowerment of authorities to
What this is
Notification No. 82 was published on 11 November 2009. Its subject is Section 132 of the Income-tax Act, 1961 - Search & seizure - Empowerment of authorities to.
This amends the Income-tax Rules. What it changes is the Rules, not the Act — and a rule can never take away what the section gives.
What it does
In exercise of the powers conferred by the fourth proviso to sub-section (1) of section 132 of the Income-tax Act, 1961, the Central Board of Direct Taxes empowers all Additional Directors of Income-tax and Joint Directors of Income-tax working under the Director General of Income-tax (Investigation) and the Director General of Income-tax (Intelligence) to issue authorisation under sub-section (1) of section 132.
Who it reaches
- Additional Directors and Joint Directors of Income-tax in the Investigation and Intelligence wings
- persons whose premises may be searched under an authorisation so issued
- authorised officers acting on such an authorisation
The provisions it speaks to
Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.
The instrument, as the Board published it
The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.
Section 132 of the Income-tax Act, 1961 - Search & seizure - Empowerment of authorities to
Notification No. 82/2009/F.NO.142/23/2009-S. O. (TPL)(Pt.), dated 11-11-2009
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).
What to watch
- The empowerment is confined to officers working under the Director General of Income-tax (Investigation) and the Director General of Income-tax (Intelligence).
- The power conferred is to issue an authorisation under sub-section (1) of section 132; it flows from the fourth proviso to that sub-section.
- The notification states no date of commencement on its face.
Where you meet it
In the warrant of authorisation produced at the start of a search under section 132, and in any challenge to the competence of the officer who issued it.
On the same provision
Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.
- Circular No. 4/2021 — Clarifications on provisions of the direct tax vivad se vishwas act 2020 23 March 2021
- Circular No. 32/2016 — Circular No. 32 of 2016 1 September 2016
- Circular No. 10/2012, dated 31-12-2012 — Section 132, read with section 132A of the income-tax Act, 1961 - search & seizure - Assessment of preceding years in se 31 December 2012
- Notification No. 42/2012 — income-tax (fourteenth amendment) rules, 2012 - insertion of rule 112f 4 October 2012
- Circular No. 753 — Explanatory Notes on Provisions Relating to the Voluntary Disclosure of Income Scheme, 1997 10 June 1997
- Circular No. 454 — Special Bearer Bonds (Immunities & Exemptions) Act, 1981 24 April 1986
What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.
Source: the Income Tax Department’s own published text — its page for this instrument.