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Certain officers to assist in inquiry etc.

Section 54 - Authorities - Other Direct Tax Provisions - Section 54 - 54. The following 1[officers and others] are hereby empowered and required to assist the authorities in the enforcement of this Act, namely:- (a) officers of the Customs and Central Excise Departments; (b) officers appointed under sub-section (1) of section 5 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985); (c) income-tax authorities under sub-section (1) of section 117 of the Income-tax Act, 1961 (43 .....

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nt Act, 1999 (40 of 1999); (h) officers of the Securities and Exchange Board of India established under section 3 of the Securities and Exchange Board of India Act, 1992 (15 of 1992); 3[(ha) officers of the Insurance Regulatory and Development Authority established under section 3 of the Insurance Regulatory and Development Authority Act, 1999 (41 of 1999); (hb) officers of the Forward Markets Commission established under section 3 of the Forward Contracts (Regulation) Act, 1952 (74 of 1952); (h .....

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