Section 11(1) in The Compulsory Deposit Scheme (Income Tax Payers) Act, 1974
(1)Every Director of Inspection, Commissioner of Income- tax Commissioner of income- tax (Appealo)], Appellate Assistant Commissioner of Income- tax, Inspecting Assistant Commissioner of Income- tax, Income- tax Officer and Inspector of Income- tax, shall have the like powers and perform the like functions under this Act as he has and performs under the Income- tax Act, and for the exercise of his powers and the performance of his functions, his jurisdiction under this Act shall be the same as he has under the Income- tax Act and for this purpose compulsory deposit under this Act shall be deemed to be tax chargeable under that Act.
