Designation of Competition Commission official as authorised recipient; tax authority to provide necessary information under confidentiality protections. Specification designates the Director General / Secretary, Competition Commission of India as authorised recipient of information under sub-clause (ii) of clause (a) of section 138(1) of the Income-tax Act. Income-tax authorities must form an opinion that disclosure is necessary, furnish only relevant and precise information, and convey to the specified authority that absolute confidentiality must be maintained in respect of the information furnished.