U/s 138(1) of IT Act 1961 - Central Government specifies Principal Secretary to Government & Chairman, Odisha Computer Application Centre (OCAC), Department of Electronics & Information Technology (E&IT), Government of Odisha - 106/2024 - Income Tax Act, 1961
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Designation of beneficiary-identification authority under tax law enables verified identification for social welfare scheme beneficiaries. The Central Government designates the Principal Secretary and the Chairman of Odisha Computer Application Centre as the authority to identify genuine beneficiaries for state social welfare schemes, establishing responsibility for beneficiary verification under the Income-tax Act 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.
Designation of beneficiary-identification authority under tax law enables verified identification for social welfare scheme beneficiaries.
The Central Government designates the Principal Secretary and the Chairman of Odisha Computer Application Centre as the authority to identify genuine beneficiaries for state social welfare schemes, establishing responsibility for beneficiary verification under the Income-tax Act notification.
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