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The Central Government specifies the Additional Secretary and Development Commissioner in the Ministry of Micro Small and Medium Enterprises for the purpose of Section 138 of the Income-tax Act, 1961. This designation falls under sub-clause (ii) of clause (a) of sub-section (1) of the section.
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2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION 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. [Notification No.48/2020/ F. No. 225/115/2020-ITA.II] RAJARAJESWARI R., Under Secy. (ITA-II)
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