U/s 138(1) of IT Act 1961 - Central Government specifies Addl. DGP, Economic Offences Wing & Anti Corruption Bureau, Chhattisgarh - 19/2017 - Income Tax Act, 1961
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Authority specification allows a designated law-enforcement unit to receive tax information subject to necessity opinion and strict confidentiality. A central notification designates a state economic offences and anti-corruption wing as a receiving authority for tax information and conditions disclosure on the income-tax authority to furnish only relevant and precise information after forming an opinion that such disclosure is necessary to enable the designated authority to perform its functions, while requiring the receiving authority to maintain absolute confidentiality regarding the information provided.
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.
Authority specification allows a designated law-enforcement unit to receive tax information subject to necessity opinion and strict confidentiality.
A central notification designates a state economic offences and anti-corruption wing as a receiving authority for tax information and conditions disclosure on the income-tax authority to furnish only relevant and precise information after forming an opinion that such disclosure is necessary to enable the designated authority to perform its functions, while requiring the receiving authority to maintain absolute confidentiality regarding the information provided.
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