U/s 138(1) of IT Act 1961 - Central Government specifies Joint Secretary, Ministry of Corporate Affairs, Government of India - 74/2017 - Income Tax Act, 1961
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Designation of recipient for bulk tax information: Joint Secretary, Ministry of Corporate Affairs specified as data recipient. Central Government specifies Joint Secretary, Ministry of Corporate Affairs as the recipient for purposes of sub-clause (ii)(a) of Section 138(1) of the Income-tax Act, 1961. The notification is to be read with a CBDT order designating the Principal Director General of Income-tax (Systems) as the designated authority tasked with furnishing the bulk information on identified parameters to that specified recipient, thereby creating an administrative information-sharing mechanism.
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.
Designation of recipient for bulk tax information: Joint Secretary, Ministry of Corporate Affairs specified as data recipient.
Central Government specifies Joint Secretary, Ministry of Corporate Affairs as the recipient for purposes of sub-clause (ii)(a) of Section 138(1) of the Income-tax Act, 1961. The notification is to be read with a CBDT order designating the Principal Director General of Income-tax (Systems) as the designated authority tasked with furnishing the bulk information on identified parameters to that specified recipient, thereby creating an administrative information-sharing mechanism.
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