Income Tax Act, 1961
Sch. II Part I Rule 19A. ENTRUSTMENT OF CERTAIN FUNCTIONS BY TAX RECOVERY OFFICER.
A Tax Recovery Officer may, with the previous approval of the Joint Commissioner, entrust any of his functions as the Tax Recovery Officer to any other officer lower than him in rank (not being lower in rank than an Inspector of Income-tax) and such officer shall, in relation to the functions so entrusted to him, be deemed to be a Tax Recovery Officer.