law: Foreign Exchange Management Act, 1999 
  37. Power of search, seizure, etc.
  (1) The Director of Enforcement and other officers of
  
  Enforcement not below the rank of an Assistant Director shall take up for
  
  investigation the contravention referred to in section 13.
  (2) Without prejudice to the provisions of sub-section (1), the
  
  Central Government may also, by notification, authorize any officer or class of
  
  officers in the Central Government, State Government or the Reserve Bank, not
  
  below the rank of an Under Secretary to the Government of India to investigate
  
  any contravention referred to in section 13.
  (3) The officers referred to in sub-section (1) shall exercise
  
  the like powers which are confer-red on income-tax authorities under the
  
  Income-tax Act, 1961 (43 of 1961) and shall exercise such powers, subject to
  
  such limitations laid down under that Act.