Notification: S.O.3371

Section(s) Referred: 138 ,138(1) ,138(1)(a)

Statute: INCOME TAX

Date of Issue: 30/10/1973

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 notifies the Commissioners for Departmental Enquiries who have been appointed as the Inquiring Authority mentioned in clause (b) of section 3 of the Departmental Inquiries (Enforcement of Attendance of Witnesses and Production of Documents) Acts, 1972, for the purposes of sub-clause (ii) of clause (a) of sub-section (1) of section 138 of the Income-tax Act, 1961

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