CBDT notifies Directorate of e-Governance, TamilNadu for Sharing of Information u/s 138 of Income-tax Act

CBDT vide Notification No. 6/2023 in S.O. 731(E) dated 16.02.2023 notifies ‘Secretary (Information Technology & Digital Service Department), Directorate of e-Governance, Government of Tamil Nadu’ for sharing of information regarding income-tax assessees for identifying genuine beneficiaries and proper implementation of all the Centrally sponsored schemes and welfare schemes of the state of TamilNadu under section 138 of the Income-tax Act, 1961 (‘Act’).

Section 138 of the Act empowers income tax authorities to share information or details of its taxpayers with other agencies.

CBDT Issues Order dated 16.02.2023 on Prescribing the mechanism of sharing of information

Read the full text of CBDT Notification 6/2023 dated 16.02.2023 on Section 138 of the Income-tax Act

MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION

New Delhi, the 16th February, 2023

S.O. 731(E).—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 ‘Secretary (Information Technology & Digital Service Department), Directorate of e-Governance, Government of Tamil Nadu’ for the purposes of the said clause in connection with sharing of information regarding income-tax assessees for identifying genuine beneficiaries and proper implementation of all the Centrally sponsored schemes and welfare schemes of the state of Tamil Nadu.

[Notification No. 06/2023/F. No. 225/169/2022 -ITA.II]

RAVINDER MAINI, Director 

Download CBDT Notification 6/2023 dated 16.02.2023 on Section 138 of the Income-tax Act in PDF format

CBDT Issues Order under section 138(1)(a) dated 16.02.2023 prescribing the mechanism of sharing of information

Read the full text of the Order under section 138(1)(a) dated 16.02.2023

F.No.225/169/2022-ITA.II

Government of India

Ministry of Finance

Department of Revenue

Central Board of Direct Taxes

*****

New Delhi, the 16th February, 2023

Order under section 138(1)(a) of the Income-tax Act,1961

Central Board of Direct taxes, in exercise of powers conferred under section 138(1)(a) of Income-tax Act, 1961 ('the Act'), hereby directs that Director General of Income-tax (Systems), New Delhi shall be the specified authority for furnishing information to 'Secretary (Information Technology & Digital Service Department), Directorate of e-Governance, Government of Tamil Nadu' as notified by Notification No.6 /2023 dated 16.02.2023 for the purposes of sub-clause (ii) of clause (a) of sub-section (1) of Section 138 of the Act 2. The mechanism of sharing of information shall be as under: i. The Nodal agency, i.e., Directorate of e-Governance, Government of Tamil Nadu will furnish the Aadhar number of its resident and the relevant assessment year( s) for which information is sought through SFTP Mode. The concurrence/approval, if any, of UIDAI for Aadhar sharing may be obtained by Government of Tamil Nadu. ii. Director General of Income-tax (Systems), New Delhi shall furnish (if available) the response to Government of Tamil Nadu in the form of flag "Yes/No/Not Available" based on the income-tax payee status of the shared Aadhaar and Assessment Year(s), along with the PAN against the Aadhar provided. iii. The frequency of furnishing such response shall be decided by Director General of Income-tax (Systems), New Delhi in consultation with the requesting Government. iv. Mode of exchange of information shall be SFTP/API or other secure digital means.

(Ravinder Maini)

Director to the Government of India

Download CBDT Order under section 138(1)(a) dated 16.02.2023

 

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