Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
New Delhi, the 19thof April, 2017
Notification No. 31/2017
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 Special Commissioner of Police, Crime, Delhi (Office of Crime Branch Economic Offences Wing, Delhi Police) for the purposes of the said clause.
It is clarified that income-tax
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