U/s 138 (1) of IT Act 1961 Central Government specifies Additional Secretary and Development Commissioner, Ministry of Micro Small and Medium Enterprises - 48/2020 - Income Tax

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 48/2020 New Delhi, the 14th July, 2020 S.O. 2345(E).- In pursuance of sub-clause (ii) of clause (a) of sub-section (1) of Section 138 of the Income-tax Act,1961 , the Central Government hereby specifies Additional Secretary and Development Commissioner, Ministry of Micro Small and Medium Enterprises, Government of India for the purposes of the said clause. [F. No. 225/115/2020-ITA.II] RAJARAJESWARI R., Under Secy. (ITA-II)