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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)] Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, the 31st August,2020 NOTIFICA TION S.O. (E): In pursuance of sub-clause (
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FAQ :
This notification specifies 'Scheduled Commercial Banks' for the purposes of sub-clause (ii) of clause (a) of sub-section (I) of Section 138 of the Income-tax Act, 1961.
Scheduled Commercial Banks listed in the Second Schedule of the Reserve Bank of India Act, 1934, are specified.
The specification is made in pursuance of sub-clause (ii) of clause (a) of sub-section (I) of Section 138 of the Income-tax Act, 1961.
The notification was issued by the Central Government, through the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes.
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Notification No : 71/2020Published in Income Tax
Source : https://www.incometaxindia.gov.in/communications/notification/notification_71_2020.pdf