Order Under Section 138(1)(a) of the Income Tax Act, 1961

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....9;), for purposes of sub-clause (i) of section 138(1)(a) of the Act, the Central Board of Direct taxes ('CBDT') hereby directs that Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems), New Delhi shall be the specified income-tax authority for furnishing information respecting assessees to the Nodal Officer, Goods and Services Tax Network ('GST....

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....g of such information is necessary for the purposes of enabling the specified authority in GSTN to perform its functions under the Goods and Services Tax. 3. To facilitate the process of furnishing information, Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems) would enter into a Memorandum of Understanding ('MoU') with nodal officer, GSTN, whic....