U/s 138 (1) of IT Act 1961 Central Government specifies Director General, Anti-Corruption Bureau, Government of Rajasthan, Jaipur - 106/2019 - Income Tax Act, 1961
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Specification of authorized agency: Director General, Anti-Corruption Bureau designated to receive tax information, subject to relevance and confidentiality. Specification under section 138(1) designates the Director General, Anti-Corruption Bureau, Government of Rajasthan as a notified authority and clarifies that the income-tax authority shall furnish only relevant and precise information after forming an opinion that such furnishing is necessary to enable the notified authority to perform its functions, and shall convey to the notified authority the obligation to maintain absolute confidentiality in respect of information furnished.
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 authorized agency: Director General, Anti-Corruption Bureau designated to receive tax information, subject to relevance and confidentiality.
Specification under section 138(1) designates the Director General, Anti-Corruption Bureau, Government of Rajasthan as a notified authority and clarifies that the income-tax authority shall furnish only relevant and precise information after forming an opinion that such furnishing is necessary to enable the notified authority to perform its functions, and shall convey to the notified authority the obligation to maintain absolute confidentiality in respect of information furnished.
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