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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Cabinet Secretariat, Intelligence Bureau, Narcotics Control Bureau, and NIA designated under Income-tax Act Section 138(1).</h1> Under Section 138(1) of the Income-tax Act, 1961, the Central Government has designated the Cabinet Secretariat, Intelligence Bureau, Narcotics Control Bureau, and National Investigation Agency as specified bodies for the purposes outlined in the clause. This specification is formalized through Notification No. 52/2020, issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, on July 21, 2020.