Section 138 of the Income-Tax Act, 1961 - Central Board of Direct Taxes specified authority for the purpose of providing information for purposes of implementation of National Food Security Act, 2013.
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Specified authority designation for tax data sharing enables supply of resident taxpayers' identity and address for food security implementation. The Central Board of Direct Taxes designates the Director General of Income-tax (Systems) as the specified authority to provide designated State/Union Territory authorities with resident individual income-tax payees' name, father's name and address for two consecutive financial years prior to the financial year preceding the request, subject to notification of incomplete records and execution of a Memorandum of Understanding detailing data transfer mode, confidentiality and preservation mechanisms.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Specified authority designation for tax data sharing enables supply of resident taxpayers' identity and address for food security implementation.
The Central Board of Direct Taxes designates the Director General of Income-tax (Systems) as the specified authority to provide designated State/Union Territory authorities with resident individual income-tax payees' name, father's name and address for two consecutive financial years prior to the financial year preceding the request, subject to notification of incomplete records and execution of a Memorandum of Understanding detailing data transfer mode, confidentiality and preservation mechanisms.
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