U/s 138(1) of IT Act 1961 - Central Government specifies Director, Vigilance and Anti-Corruption, Government of Tamilnadu - 22/2017 - Income Tax Act, 1961
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Specification of income-tax authority: Director Vigilance and Anti-Corruption notified to receive tax information subject to confidentiality. The Central Government designates the Director, Vigilance and Anti-Corruption, Government of Tamilnadu as a specified income-tax authority to receive tax information necessary for it to perform statutory functions. Furnishing authorities must form an opinion that only relevant and precise information is necessary and must require the notified authority to maintain absolute confidentiality in respect of the information supplied.
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.
Specification of income-tax authority: Director Vigilance and Anti-Corruption notified to receive tax information subject to confidentiality.
The Central Government designates the Director, Vigilance and Anti-Corruption, Government of Tamilnadu as a specified income-tax authority to receive tax information necessary for it to perform statutory functions. Furnishing authorities must form an opinion that only relevant and precise information is necessary and must require the notified authority to maintain absolute confidentiality in respect of the information supplied.
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