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    <title>U/s 138 (1) of IT Act 1961 Central Government specifies Additional Secretary and Development Commissioner, Ministry of Micro Small and Medium Enterprises</title>
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    <description>The notification designates the Additional Secretary and the Development Commissioner, Ministry of Micro, Small and Medium Enterprises, Government of India, as the specified officers for the purposes of the relevant clause of the income-tax statute, effectuating statutory identification of competent officials by the Central Government.</description>
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