Nodal officers for subscriber data collection designated to receive cellular subscriber information from operators and ensure provision of requested records. Designation of nodal officers requires cellular phone operators to furnish subscriber information to specified Income Tax authorities for defined territorial jurisdictions. Each Commissioner of Income Tax (CIB) is named as the recipient for particular areas, with addresses provided. Operators are to be notified so they can respond to CIB requests for subscriber data by submitting the required information to the appropriate nodal office.
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.
Nodal officers for subscriber data collection designated to receive cellular subscriber information from operators and ensure provision of requested records.
Designation of nodal officers requires cellular phone operators to furnish subscriber information to specified Income Tax authorities for defined territorial jurisdictions. Each Commissioner of Income Tax (CIB) is named as the recipient for particular areas, with addresses provided. Operators are to be notified so they can respond to CIB requests for subscriber data by submitting the required information to the appropriate nodal office.
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