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    <title>Central Government specifies the Committee consisting of Chairman and Members as the &quot; specified authority &quot; u/s 72A</title>
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    <description>The Central Government designates a committee, consisting of a Chairman and specified senior officers from Industrial Development, Company Affairs, Labour, Economic Affairs (Banking Division), and Revenue and Audit of the central tax board, as the specified authority for the statutory provision; the notification fixes the committee&#039;s composition by office and records subsequent substitutions of particular member designations by later notifications.</description>
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      <description>The Central Government designates a committee, consisting of a Chairman and specified senior officers from Industrial Development, Company Affairs, Labour, Economic Affairs (Banking Division), and Revenue and Audit of the central tax board, as the specified authority for the statutory provision; the notification fixes the committee&#039;s composition by office and records subsequent substitutions of particular member designations by later notifications.</description>
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