Information sharing through NATGRID: income tax authority authorised to furnish taxpayer data to law enforcement under MoU safeguards. The Principal Director General of Income tax (Systems) is designated as the specified income tax authority to furnish and receive PAN, TAN, bank account details, return and TDS summary information and other mutually agreed data through the NATGRID platform to listed investigative and intelligence agencies. The authority must form an opinion that sharing is necessary for the recipient agencies' statutory functions and will execute a Memorandum of Understanding with NATGRID covering data transfer mode, confidentiality, secure preservation, weeding out, and timelines, with the MoU forwarded to the CBDT division for record.
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 through NATGRID: income tax authority authorised to furnish taxpayer data to law enforcement under MoU safeguards.
The Principal Director General of Income tax (Systems) is designated as the specified income tax authority to furnish and receive PAN, TAN, bank account details, return and TDS summary information and other mutually agreed data through the NATGRID platform to listed investigative and intelligence agencies. The authority must form an opinion that sharing is necessary for the recipient agencies' statutory functions and will execute a Memorandum of Understanding with NATGRID covering data transfer mode, confidentiality, secure preservation, weeding out, and timelines, with the MoU forwarded to the CBDT division for record.
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