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<h1>Central Govt Designates Additional Secretary & Development Commissioner for Income-tax Act Section 138(1) via Notification No. 48/2020.</h1> The Central Government, under Section 138(1) of the Income-tax Act, 1961, has designated the Additional Secretary and Development Commissioner of the Ministry of Micro, Small, and Medium Enterprises for specific purposes related to this section. This specification was made official through Notification No. 48/2020, issued by the Ministry of Finance's Department of Revenue and the Central Board of Direct Taxes on July 14, 2020.