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Certain officers to assist in inquiry etc.

Section 20 - AUTHORITIES - Other Direct Tax Provisions - Section 20 - 20.The following officers shall assist the authorities in the enforcement of this Act, namely:- (a) income-tax authorities appointed under sub-section (1) of section 117 of the Income- tax Act, 1961; (43 of 1961.) (b) officers of the Customs and Central Excise Departments; (c) officers appointed under sub-section (1) of section 5 of the Narcotic Drugs and Psychotropic S .....

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