Notifies the Commissioners for Departmental Enquiries who have been appointed as the Inquiring Authority mentioned in clause (b) of section 3 of the Departmental Inquiries (Enforcement of Attendance of Witnesses and Production of Documents) Acts, 1972 - S.O.3371 - Income Tax

Notifies the Commissioners for Departmental Enquiries who have been appointed as the Inquiring Authority mentioned in clause ( b ) of section 3 of the Departmental Inquiries (Enforcement of Attendance of Witnesses and Production of Documents) Acts, 1972 NOTIFICATION NO. S.O.3371 DATED 30-10-1973 In pursuance of 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 notifies the Commissioners for Departmental Enquiries who have been appointed as the Inquiring Authority mentioned in clause ( b ) of section 3 of the Departmental Inquiries (Enforcement of Attendance of Witnesses and Production of Documents) Acts, 1972, for the purposes of sub-clause ( ii ) of clause ( a ) of sub-section (1) of section 138 of the Income-tax Act, 1961