Income Tax Department

Ministry of Finance, Government of India

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Section 20

Certain officers to assist in inquiry, etc.

Section

Section Number

20

Chapter

Act

Prohibition of Benami Property Transactions Act, 1988

Year

Certain officers to assist in inquiry, etc.

Certain officers to assist in inquiry, etc.

Certain officers to assist in inquiry, etc.

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 Substances Act, 1985 (61 of 1985);
(d)   officers of the stock exchange recognised under section 4 of the Securities Contracts (Regulation) Act, 1956 (42 of 1956);
(e)   officers of the Reserve Bank of India constituted under sub-section (1) of section 3 of the Reserve Bank of India Act, 1934 (2 of 1934);
(f)   police;
(g)   officers of enforcement appointed under sub-section (1) of section 36 of the Foreign Exchange Management 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);
(i)   officers of any other body corporate constituted or established under a Central or a State Act; and
(j)   such other officers of the Central Government, State Government, local authorities or banking companies as the Central Government may, by notification, specify, in this behalf.

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