U/s 138(1) of IT Act 1961 - Central Government specifies Special Commissioner of Police, Crime, Delhi (Office of Crime Branch & Economic Offences Wing, Delhi Police) - 31/2017 - Income Tax Act, 1961
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Information sharing safeguards: Central Government authorises Delhi Crime Branch to receive tax information subject to confidentiality. Central Government designates the Special Commissioner of Police, Crime, Delhi (Crime Branch & Economic Offences Wing) as an authorised recipient of information under Section 138(1) of the Income-tax Act. Income-tax authorities must form an opinion that disclosure is necessary and furnish only relevant and precise information, and must convey that the receiving authority must maintain absolute confidentiality.
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 safeguards: Central Government authorises Delhi Crime Branch to receive tax information subject to confidentiality.
Central Government designates the Special Commissioner of Police, Crime, Delhi (Crime Branch & Economic Offences Wing) as an authorised recipient of information under Section 138(1) of the Income-tax Act. Income-tax authorities must form an opinion that disclosure is necessary and furnish only relevant and precise information, and must convey that the receiving authority must maintain absolute confidentiality.
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