Designation of FIU IND under Section 138 clarifies the specified authority for receiving information and compliance reporting. The Central Government, by Notification No. 19/2013 dated 12/03/2013, specifies the Director, Financial Intelligence Unit-India (FIU IND), Ministry of Finance, as the authority to be treated as the designated recipient under sub clause (ii) of clause (a) of sub section (1) of Section 138 of the Income Tax Act, 1961, thereby allocating the administrative responsibility to FIU IND for purposes of that statutory provision.
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 FIU IND under Section 138 clarifies the specified authority for receiving information and compliance reporting.
The Central Government, by Notification No. 19/2013 dated 12/03/2013, specifies the Director, Financial Intelligence Unit-India (FIU IND), Ministry of Finance, as the authority to be treated as the designated recipient under sub clause (ii) of clause (a) of sub section (1) of Section 138 of the Income Tax Act, 1961, thereby allocating the administrative responsibility to FIU IND for purposes of that statutory provision.
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