97. Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Prior to its omission, section 9A, as inserted by the Gift-tax (Amendment) Act, 1962, w.e.f. 1-4-1963 stood as under :"Directors of Inspection.-(1) The Board may empower as many persons as it thinks fit to exercise under this Act the functions of a Director of Inspection.(2) 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.(3) 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."
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