Designated income-tax authority to share taxpayer data with market regulator under an information-exchange framework for market surveillance purposes. Principal Director General of Income-tax (Systems) is designated to furnish taxpayer-related information to the securities market regulator via request-based, suo moto and automatic exchanges, including PAN/KYC, financial particulars, Form 61A and TDS/TCS data; disclosures require an opinion of necessity for the regulator's functions and are governed by a Memorandum of Understanding detailing modalities, confidentiality, data preservation and timelines.