Section 138(1)((a)(ii) specifies the Joint Secretary (Marketing), Ministry of Petroleum and Natural Gas, Government of India - 118/2016 - Income Tax

Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes NOTIFICATION NO. 118/2016 New Delhi, the 16th of December, 2016 S.O. 23(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 Joint Secretary (Marketing), Ministry of Petroleum and Natural Gas, Government of India, for the purposes of the said clause. (F.NO. 225/305/2016-ITA.II) (Rohit Garg) Director-OTA.II), CBDT