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