Order under section 138(1)(a) of the Income-tax Act,1961

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....8(1)(a) of Income-tax Act, 1961 (' Act'), the Central Board of Direct taxes ('CBDT') hereby directs that in addition to the Board, the Principal Director General of Income-tax (Systems), New Delhi shall also be the specified income-tax authority for furnishing/receiving information respecting assessees in relation to CTRs (Cash Transaction Reports) to Director, FIU-IND, who has bee....

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....ase with FIU-IND to enable it to search for the PAN (ii) Once the PAN is available with FlU-IND. the data fie Ids as mentioned above shall be shared. 3. While furnishing the information, the specified income-tax authority shall form an opinion that sharing of such information is necessary for the purposes of enabling the FIU-IND to perform its functions under its respective laws. 4. To facili....