Central Government specifies the Committee consisting of Chairman and Members as the " specified authority " u/s 72A

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....ED 11-10-1977 In pursuance of clause (b) of the Explanation to section 72A of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the Committee consisting of :-- Chairman 1. Secretary, Department of Industrial Development, Ministry of Industry, Government of India. Members 2. Secretary, Department of Company Affairs, Ministry of Law, Justice and Company Af....