Taxpayer information sharing: CBDT directs specified authority to provide high income individual data to ministry under section 138. Direction under section 138(1)(a) designates the Principal Director General of Income-tax (Systems) as the specified authority to furnish individual high-income taxpayer information to the Ministry of Petroleum and Natural Gas, requiring transmission of PAN, date of birth, gender, all addresses in the ITD database, e-mail addresses, and telephone numbers. The authority must execute a Memorandum of Understanding with the Ministry detailing mode of data transfer, confidentiality safeguards, secure preservation, data weeding procedures, and timelines, and must forward a copy of the MoU to the CBDT division for records.