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Taxation Central Ministry of Finance Income Tax Act, 1961

Notification specifying Deputy Director General (Tech Development Division), Unique Identification Authority of India (UIDAI), Government of India as the authority under sub-clause (ii) of clause (a) of sub-section (1) of section 138 of the Income Tax Act, 1961

20-Nov-2023 | S.O. 4996(E)

Central Board of Direct Taxes has issued a Notification specifying Deputy Director General (Tech Development Division), Unique Identification Authority of India (UIDAI), Government of India as the authority under sub-clause (ii) of clause (a) of sub-section (1) of section 138 of the Income Tax Act, 1961.

Note- As per Section 138(1)(a)(ii): Disclosure of information respecting assessees:

The Board or any other income-tax authority specified by it by a general or special order in this behalf may furnish or cause to be furnished to:

(i) any officer, authority or body performing any functions under any law relating to the imposition of any tax, duty or cess, or to dealings in foreign exchange as defined in clause (n) of section 2 of the Foreign Exchange Management Act, 1999; or

(ii) such officer, authority or body performing functions under any other law as the Central Government may, if in its opinion it is necessary so to do in the public interest, specify by notification in the Official Gazette in this behalf,

any such information received or obtained by any income-tax authority in the performance of his functions under this Act, as may, in the opinion of the Board or other income-tax authority, be necessary for the purpose of enabling the officer, authority or body to perform his or its functions under that law.

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