Section(s) Referred: 138 ,138(1) ,138(1)(ii)
Statute: INCOME TAX
Date of Issue: 8/8/1975
In exercise of the powers conferred by 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, for the purposes of the said sub-clause, every officer of or above the rank of a Superintendent of Police of the Delhi Special Police Establishment, constituted by the Delhi Special Police Establishment Act, 1946 (25 of 1946)
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