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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINAR), PART II, SECTION 3, SUB-SECTION (iil] Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi,the l4th July,2020 NOTIFICATION In pursuance oft sub-clause (ii) of clause (a)
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FAQ :
The Additional Secretary and Development Commissioner, Ministry of Micro Small and Medium Enterprises, Government of India, has been specified.
This specification is made in pursuance of sub-clause (ii) of clause (a) of sub-section (1) of Section 138 of the Income-tax Act, 1961.
The purpose is to specify an individual for the purposes of the said clause of Section 138 of the Income-tax Act, 1961, which relates to the disclosure of information.
The specified official is from the Ministry of Micro, Small and Medium Enterprises (MSME).
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Notification No : 48/2020Published in Income Tax
Source : https://www.incometaxindia.gov.in/communications/notification/notification_48_2020.pdf