MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
New Delhi, the 31st August, 2020
S.O. 2947(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 ‘Scheduled Commercial Banks’ listed in the Second Schedule of the Reserve Bank of India Act, 1934 for the purposes of the said clause.
[Notification No. 71/2020/F. No. 225/136/2020-ITA.II]
RAJARAJESWARI R., Under Secy.