In pursuance of sub-clause (ii) of clause (a) of sub-section (I) of section 138 of the Income-tax Act, 1961 , the Central Government hereby specifies Director General/Secretary, Competition Commission of India for the purpose of said clause.

2. It is clarified that income-tax authority, as specified in Notification No. S.O No. 73 I (E) dated 28.07.2000, shall-

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