Central Government Specifies Dy Director General (Tech Development Dvn) UIDAI as Authority for Disclosure of Information Respecting Assessees: CBDT Notification No. 99/2023 Dated. 20 November 2023
The Central Board of Direct Taxes (CBDT) vide its Notification No. 99/2023 Dated. 20 November 2023 has notified that, the Central Government specifies Deputy Director General (Tech Development Division), Unique Identification Authority of India (UIDAI), Government of India, as the authority for the purpose of disclosure of information respecting assessees as per the sub-clause (ii) of clause (a) of sub-section (1) of section 138 of the Income tax Act, 1961.
Explanatory Note:
As per sub-clause (ii) of clause (a) of sub-section (1) of section 138 of the Income tax Act, 1961, the Board or any other Income-tax authority specified by it by a general or special order in this behalf, may furnish or cause to be furnished, to such officer, authority or body performing functions under any other law as the Central Government may, if in its opinion it is necessary so to do in the public interest, specify by notification in the Official Gazette in this behalf,
any such information relating to any assessee in respect of any assessment made under this Act or the Indian Income-tax Act 1922 (11 of 1922) as may in the opinion of the Board or other Income-tax authority, be necessary for the purpose of enabling the officer, authority or body to perform his or its functions under that law.
As this Notification is related to Section 138 of the Income Tax Act, the provisions under the section 138 is given below for the benefit of the readers.
Section 138 of Income Tax Act: Disclosure of information respecting assessees
(1)(a) The Board or any other income-tax authority specified by it by a general or special order in this behalf may furnish or cause to be furnished to—
(i) any officer, authority or body performing any functions under any law relating to the imposition of any tax, duty or cess, or to dealings in foreign exchange as defined in clause (n) of section 2 of the Foreign Exchange Management Act, 1999 (42 of 1999); or
(ii) such officer, authority or body performing functions under any other law as the Central Government may, if in its opinion it is necessary so to do in the public interest, specify by notification in the Official Gazette in this behalf,
any such information received or obtained by any income-tax authority in the performance of his functions under this Act, as may, in the opinion of the Board or other income-tax authority, be necessary for the purpose of enabling the officer, authority or body to perform his or its functions under that law.
(b) Where a person makes an application to the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner in the prescribed form for any information relating to any assessee received or obtained by any income-tax authority in the performance of his functions under this Act, the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner may, if he is satisfied that it is in the public interest so to do, furnish or cause to be furnished the information asked for and his decision in this behalf shall be final and shall not be called in question in any court of law.
(2) Notwithstanding anything contained in sub-section (1) or any other law for the time being in force, the Central Government may, having regard to the practices and usages customary or any other relevant factors, by order notified in the Official Gazette, direct that no information or document shall be furnished or produced by a public servant in respect of such matters relating to such class of assessees or except to such authorities as may be specified in the order.
To Access the official Notification 99/2023 CLICK HERE
To Access the CBDT Notification 94/2023 (Changed ITR-7 for FY 2022-23) CLICK HERE
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