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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)I Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, the 2nd july,2020 NOTIFICATION .)\- In pursuance of sub-clause (ii) of clause (a) of sub-section (t) of Section 138 of the Income-tax Act, 1961. the Central Government hereby specifies the following bodies/agencies for the purposes of the said clause. 1. Cabinet Secretar
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FAQ :
This notification specifies certain government bodies and agencies under Section 138 of the Income Tax Act, 1961.
The specified agencies are the Cabinet Secretariat, Intelligence Bureau, Narcotics Control Bureau, and the National Investigation Agency.
The relevant section is Section 138 of the Income-tax Act, 1961.
The notification was issued by the Central Board of Direct Taxes (CBDT) under the Ministry of Finance, Department of Revenue.
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Notification No : 52/2020Published in Income Tax
Source : https://www.incometaxindia.gov.in/communications/notification/notification_no_52_2020.pdf