Section 82 of ITA, 2000 : Section 82: Controller, Deputy Controller And Assistant Controller To Be Public Servants

82 Controller, Deputy Controller and Assistant Controller to be public servants - The Controller, the Deputy Controller and the Assistant Controllers shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code (45 of 1860).

82 Controller, Deputy Controller and Assistant Controller are considered government workers - The people who work as the Controller, the Deputy Controller, and the Assistant Controllers are treated as if they are government employees as defined by a specific law called section 21 of the Indian Penal Code.