Section(s) Referred: 44AA ,44AA(1)
Statute: INCOME TAX
Date of Issue: 25/9/1992
In exercise of the powers conferred by sub-section (1) of section 44AA of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby notifies the profession of company secretary for the purpose of the said sub-section.
Explanation.– In this notification, “company secretary” means a person who is a member of the Institute of Company Secretaries of India in practice within the meaning of sub-section (2) of section 2 of the Company Secretaries Act, 1980 (56 of 1980).
[No. 9102/F. No. 225/51/92-IT(A-II)