Order under section 138(1)(a) of the Income-tax Act, 1961 for sharing of Information between CBDT and FIU-IND for effective processing of Cash Transaction Reports
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Information sharing under tax law: designated income-tax authority to provide PAN-linked CTR data to FIU-IND for analysis. The Principal Director General of Income-tax (Systems), New Delhi is designated as a specified income-tax authority to furnish CTR-related information to FIU-IND: where FIU-IND has PAN, specified fields including PAN, name, parent/spouse name, addresses, PAN creation date, DOB/incorporation date, last return year, income and turnover ranges and other requested information will be shared; where PAN is absent, a PAN database dump will be supplied to enable subsequent sharing of the specified data fields.
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.
Information sharing under tax law: designated income-tax authority to provide PAN-linked CTR data to FIU-IND for analysis.
The Principal Director General of Income-tax (Systems), New Delhi is designated as a specified income-tax authority to furnish CTR-related information to FIU-IND: where FIU-IND has PAN, specified fields including PAN, name, parent/spouse name, addresses, PAN creation date, DOB/incorporation date, last return year, income and turnover ranges and other requested information will be shared; where PAN is absent, a PAN database dump will be supplied to enable subsequent sharing of the specified data fields.
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