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 UNDER SECTION 138(1)(a)(ii)
NOTIFICATION NO. SO 2626(E) [NO.74/2017 (F.NO.225/252/2017-ITA.II), DATED 26-7-2017
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 Joint Secretary, Ministry of Corporate Affairs, Government of India, for purposes of the said clause.
This Notification has to be read with order under section 138(1)(a) of Income-tax Act, 1961 dated 26-7-2017 in file of even number, issued by the Central Board of Direct Taxes, notifying Principal Director General of Income-tax (Systems) as the ‘designated authority’ for furnishing the ‘bulk information’ on certain identified parameters to the above authority, being notified.