U/s 138(1) of IT Act 1961 - Central Government specifies “Scheduled Commercial Banks” listed in the Second Schedule of the Reserve Bank of India Act, 1934 - 71/2020 - Income Tax Act, 1961
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Specification of Scheduled Commercial Banks applies them under Section 138(1) of the Income tax Act by Central Government notification Central Government designates the Scheduled Commercial Banks listed in the Second Schedule of the Reserve Bank of India Act, 1934 for the purposes of sub clause (ii) of clause (a) of subsection (1) of the Income tax Act, 1961, by formal notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Specification of Scheduled Commercial Banks applies them under Section 138(1) of the Income tax Act by Central Government notification
Central Government designates the Scheduled Commercial Banks listed in the Second Schedule of the Reserve Bank of India Act, 1934 for the purposes of sub clause (ii) of clause (a) of subsection (1) of the Income tax Act, 1961, by formal notification.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.