Information sharing under section 138(1)(a): tax systems to flag return filing status and income threshold to petroleum ministry. Director General of Income-tax (Systems), New Delhi is designated to provide Aadhaar or PAN-based responses to the Ministry of Petroleum & Natural Gas: if PAN is provided or Aadhaar is linked to PAN, DGIT will flag return filing status and whether income exceeds the threshold; if Aadhaar lacks PAN linkage, DGIT will report that information cannot be made available due to absence of PAN-Aadhaar linkage. Operational details, confidentiality, mode and frequency of data exchange, and timelines will be set out in a modified Memorandum of Understanding.
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Provisions expressly mentioned in the judgment/order text.
Information sharing under section 138(1)(a): tax systems to flag return filing status and income threshold to petroleum ministry.
Director General of Income-tax (Systems), New Delhi is designated to provide Aadhaar or PAN-based responses to the Ministry of Petroleum & Natural Gas: if PAN is provided or Aadhaar is linked to PAN, DGIT will flag return filing status and whether income exceeds the threshold; if Aadhaar lacks PAN linkage, DGIT will report that information cannot be made available due to absence of PAN-Aadhaar linkage. Operational details, confidentiality, mode and frequency of data exchange, and timelines will be set out in a modified Memorandum of Understanding.
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