Inclusion of State Police Agencies under NATGRID access expands authorised recipients of taxpayer information for intelligence purposes. The Central Board of Direct Taxes partially modifies its prior order to insert State Police Agencies as notified by the Central Government in connection with NATGRID project among authorised recipients of taxpayer information under Section 138(1)(a); the MoU between the Director General of Income-tax (Systems) and NATGRID must be amended to include those agencies and a copy of the amended MoU is to be forwarded for record, while all other provisions remain unchanged.
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Provisions expressly mentioned in the judgment/order text.
Inclusion of State Police Agencies under NATGRID access expands authorised recipients of taxpayer information for intelligence purposes.
The Central Board of Direct Taxes partially modifies its prior order to insert State Police Agencies as notified by the Central Government in connection with NATGRID project among authorised recipients of taxpayer information under Section 138(1)(a); the MoU between the Director General of Income-tax (Systems) and NATGRID must be amended to include those agencies and a copy of the amended MoU is to be forwarded for record, while all other provisions remain unchanged.
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