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U/s 138(1) of IT Act 1961 - Central Government specifies Cabinet Secretariat, Intelligence Bureau, Narcotics Control Bureau and National Investigation Agency - 52/2020 - Income Tax Act, 1961
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Designation of investigative agencies enables statutory tax-information sharing and administrative cooperation with tax authorities. The Central Government formally specifies four central bodies-the Cabinet Secretariat, Intelligence Bureau, Narcotics Control Bureau and National Investigation Agency-as designated authorities for the purposes of the relevant provision of the Income-tax Act, thereby enabling statutory mechanisms for tax-information access and cooperation between tax authorities and these investigative agencies.
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 investigative agencies enables statutory tax-information sharing and administrative cooperation with tax authorities.
The Central Government formally specifies four central bodies-the Cabinet Secretariat, Intelligence Bureau, Narcotics Control Bureau and National Investigation Agency-as designated authorities for the purposes of the relevant provision of the Income-tax Act, thereby enabling statutory mechanisms for tax-information access and cooperation between tax authorities and these investigative agencies.
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