INCOME TAX NOTIFICATION NO.48

TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II , SECTION 3
SUB-SECTION (ii)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes

New Delhi, the 14 July,2020

NOTIFICATlON

In pursuance of sub-clause (iil of clause (al of sub-section ( Il 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.

(Rajarajeswari R.)

Under Secretary, (ITA-II ). C BDT

F. No. 225/115/2020- ITA.II
Notification No.48/ 2020

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