Central Government specifies under Section 138(1)(a)(ii) following bodies/agencies 1. Cabinet Secretariat 2. Intelligence Bureau 3. Narcotics Control Bureau and 4. National Investigation Agency.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
Notification No. 53/2020-Income Tax
New Delhi, the 21st July, 2020
S.O. 2411(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 the following bodies/agencies for the purposes of the said clause.
1. Cabinet Secretariat
2. Intelligence Bureau
3. Narcotics Control Bureau
4. National Investigation Agency
[Notification No. 52/2020/F. No. 225/53/2020-ITA.II]
RAJARAJESWARI R., Under Secy. (ITA-II), CBDT
