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)
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