Date: 2020-07-15Category: Extra OrdinaryState: Union GovernmentCountry: India
Central Government hereby specifies Additional Secretary and Development Commissioner Ministry of Micro Small and Medium Enterprises Government of India for the purposes of the said clause
**Policy Summary:**
This notification, S.O. 2345(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes on July 14, 2020, specifies an authority under Section 138(1)(a)(ii) of the Income-tax Act, 1961. The Central Government designates the Additional Secretary and Development Commissioner, Ministry of Micro, Small and Medium Enterprises, Government of India, for the purposes of the aforementioned clause. The notification number is 48/2020, and the file number is F. No. 225/115/2020-ITA.II. The issuing officer is Rajarajeswari R., Under Secretary, ITA-II.
Key Entities Referenced
Ministry of Finance: The government ministry responsible for financial matters.
Department of Revenue: A department within the Ministry of Finance.
Central Board of Direct Taxes: A board under the Department of Revenue responsible for direct taxes.
New Delhi: The location where the notification was issued. New Delhi, Delhi
Incometax Act, 1961: The Act of Parliament of India governing income tax.
Additional Secretary and Development Commissioner, Ministry of Micro Small and Medium Enterprises: The designated government official for the purpose of the specified clause.
Government of India: The Union Government of India
Mayapuri, New Delhi: Location of the Government of India Press. Mayapuri, New Delhi, Delhi
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
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सी.जी.-डी.एल.-xअxx.G-1ID5E0x7x2x 020-220536
CG-DL-E-15072020-220536
असाधारण
EXTRAORDINARY
भाग II—खण्ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 2068] नई ददल्ली, बधु िार, िलु ाई 15, 2020/आषाढ़ 24, 1942
No. 2068] NEW DELHI, WEDNESDAY, JULY 15, 2020/ASADHA 24, 1942
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केन्द्रीय प्रत्यक्ष कर बोड)ड
अजधसचू ना
नई ददल्ली, 14 िलु ाई, 2020
का. आ. 2345 (अ).—आयकर अजधजनयम, 1961 की धारा 138 की उपधारा (1) की खण्ड (क) की उपखंड (ii)
के अनुसरण म ें केन्द्र सरकार एतद्द्वारा अपर सजचि एि ं जिकास आयुक्त, सूक्ष्म, लघु तथा मध्यम उद्यम मंत्रालय, भारत
सरकार को उक्त खण्ड के प्रयोिनाथड जिजनर्ददष्ट करती ह।ै
[अजधसूचना संख्या 48/2020/ फा.स.ं 225/115/2020- आईटीए-II]
रािारािेश्वरी आर, अिर सजचि, (आईटीए- II)
3138 GI/2020 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 14th July, 2020
S.O. 2345(E).—In pursuance of sub-clause (ii) of clause (a) of sub-section (1) of Section 138 of the
Income-tax Act,1961, the Central Government hereby specifies Additional Secretary and Development
Commissioner, Ministry of Micro Small and Medium Enterprises, Government of India for the purposes of the
said clause.
[Notification No.48/2020/ F. No. 225/115/2020-ITA.II]
RAJARAJESWARI R., Under Secy. (ITA-II)
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