4A.

The Board may, by notification in the official Gazette, and subject to such limitations or
conditions, if any, as may be specified therein, empower by name or designation,-

(a) any Inspecting Additional Commissioner of Taxes to exercise the powers of a Commissioner of
Taxes 2[ ;]

(b) any Appellate Additional Commissioner of Taxes to exercise the powers of a Commissioner of
Taxes (Appeal) 3[ ; and

(c) any Additional Director General or Joint Director General of Central Intelligence Cell to exercise the
powers of Director General, Central Intelligence Cell.]