Section(s) Referred: 72A ,72A(b)
Statute: INCOME TAX
Date of Issue: 11/10/1977
In pursuance of clause (b) of the Explanation to section 72A of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the Committee consisting of :–Online GST Certification Course by TaxGuru & MSME- Click here to Join
1. Secretary, Department of Industrial Development, Ministry of Industry, Government of India.
2. Secretary, Department of Company Affairs, Ministry of Law, Justice and Company Affairs, Government of India.
3. Secretary, Ministry of Labour, Government of India.
4. Secretary, Department of Economic Affairs, Ministry of Finance, Government of India.
5. Chairman, Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India.
as the ” specified authority ” for the purposes of the said section.
[No. 2007/F. No. 156(26)/77-TPL]