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    <title>Central Government specifies the Board for Industrial and Financial Reconstruction, established under section 4 of the Sick Industrial Companies (Special Provisions) Act, 1985 (1 of 1986), as the &quot; Specified Authority &quot; u/s 72A</title>
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    <description>The Central Government specifies the Board for Industrial and Financial Reconstruction as the Specified Authority under section 72A of the Income-tax Act, 1961. The designation applies to amalgamations of sick industrial companies with other companies under the Sick Industrial Companies (Special Provisions) Act, 1985, for the relevant conditions governing such amalgamations, and partially modifies an earlier notification.</description>
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      <title>Central Government specifies the Board for Industrial and Financial Reconstruction, established under section 4 of the Sick Industrial Companies (Special Provisions) Act, 1985 (1 of 1986), as the &quot; Specified Authority &quot; u/s 72A</title>
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      <description>The Central Government specifies the Board for Industrial and Financial Reconstruction as the Specified Authority under section 72A of the Income-tax Act, 1961. The designation applies to amalgamations of sick industrial companies with other companies under the Sick Industrial Companies (Special Provisions) Act, 1985, for the relevant conditions governing such amalgamations, and partially modifies an earlier notification.</description>
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