SECTION 138 OF THE INCOME-TAX ACT, 1961 – DISCLOSURE OF INFORMATION RESPECTING ASSESSEES TO SPECIFIED OFFICER, AUTHORITY OR BODY PERFORMING FUNCTIONS UNDER ANY OTHER LAW – NOTIFIED AUTHORITY

NOTIFICATION NO.1/2014 [F.NO.225/189/2013-ITA.II], DATED 6-1-2014

Whereas the Central Government is of the opinion that it is necessary to do so in the public interest and, therefore, in pursuance of sub-clause (ii) of clause (a) of sub-section (1) of section 138 of the Income-tax Act, 1961, the Central Government hereby specifies the officer of the rank of Secretary in various States(s)/Union territories in India who is responsible for implementation of the National Food Security Act, 2013 on behalf of respective Government in such State(s)/Union Territories, for the purposes of the said clause.