Specified officer designation under Section 138: Director of Serious Fraud Investigation Office recognised as the specified authority for investigation powers. The Central Government, by Notification No. 76 of 2004 dated 10 03 2004, designates the Director of the Serious Fraud Investigation Office, Department of Company Affairs, Ministry of Finance, New Delhi, as the specified officer under the Income Tax Act provision concerning investigatory authority; a subsequent correction by Notification No. 134 of 2004 amends the office's nomenclature to 'Serious Fraud Investigation Office.'
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.
Specified officer designation under Section 138: Director of Serious Fraud Investigation Office recognised as the specified authority for investigation powers.
The Central Government, by Notification No. 76 of 2004 dated 10 03 2004, designates the Director of the Serious Fraud Investigation Office, Department of Company Affairs, Ministry of Finance, New Delhi, as the specified officer under the Income Tax Act provision concerning investigatory authority; a subsequent correction by Notification No. 134 of 2004 amends the office's nomenclature to "Serious Fraud Investigation Office."
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
