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<h1>Board authorises income-tax authority under s.138(1)(a) to share taxpayer data via NATGRID with agencies subject to MoU and necessity opinion</h1> The Board, under section 138(1)(a) of the Income-tax Act, designates the specified income-tax authority to furnish and receive taxpayer-related information via the NATGRID platform to designated investigative, revenue, intelligence and enforcement agencies and notified state police authorities. Permitted data includes PAN, TAN, bank account details, return and TDS summaries by PAN and fiscal year, and other mutually agreed information. The authority must form an opinion that sharing is necessary for the recipient's statutory functions. Data exchange will be governed by a Memorandum of Understanding with NATGRID addressing transfer mode, confidentiality, preservation, disposal and timelines; a copy of the MoU will be filed for record.