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    <title>U/s 138(1) of IT Act 1961 Specified authority for furnishing the &#039;bulk information&#039; to Joint Secretary, Ministry of Corporate Affairs (MCA), Government of India</title>
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    <description>The CBDT directs that the Principal Director General of Income-tax (Systems) shall furnish bulk information under section 138(1)(a) to the Ministry of Corporate Affairs, limited to corporate PAN data, specified fields of corporate ITRs and audit reports, corporate SFT information, identified PAN-CIN and PAN-DIN associations, and other data necessary to identify dormant companies. Sharing will occur under a Memorandum of Understanding addressing transfer mode, confidentiality, secure preservation and disposal, reciprocal information flow, and agreed timelines, with a copy of the MoU forwarded for record.</description>
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