(3)The units referred to in [clauses] [Substituted 'sub-paragraphs' by Notification No. S.O. 2745(E), dated 13.8.2020.] (iii), (iv), (v) and (vi) of [sub-paragraph] [Substituted 'paragraph' by Notification No. S.O. 2745(E), dated 13.8.2020.] (1) shall have the following authorities, namely: -(a)Additional Commissioner or Additional Director or Joint Commissioner or Joint Director, as the case may be;(b)Deputy Commissioner or Deputy Director or Assistant Commissioner or Assistant Director, or Income-tax Officer, as the case may be;(c)such other income-tax authority, ministerial staff, executive or consultant, as considered necessary by the Board.
