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    <title>Section 138 of the Income-Tax Act, 1961 - Central Board of Direct Taxes specified authority for the purpose of providing information for purposes of implementation of National Food Security Act, 2013.</title>
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    <description>The Central Board of Direct Taxes designates the Director General of Income-tax (Systems) as the specified authority to provide designated State/Union Territory authorities with resident individual income-tax payees&#039; name, father&#039;s name and address for two consecutive financial years prior to the financial year preceding the request, subject to notification of incomplete records and execution of a Memorandum of Understanding detailing data transfer mode, confidentiality and preservation mechanisms.</description>
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