Section(s) Referred: 138 ,138(1) ,138(1)(a)
Statute: INCOME TAX
Date of Issue: 28/5/1993
In pursuance of sub-clause (ii) of clause (a) of sub-section (1) of section 138 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the Board for Industrial and Financial Reconstruction, established under section 4 of the Sick Industrial Companies (Special Provisions) Act, 1985 (1 of 1986), for the purpose of the said sub-clause.
[Notification No. 9299/F. No. 225/127/93-ITA.II