CBDT Declares Key Income Tax IT Systems as 'Protected Systems' Under IT Act, 2000

The Ministry of Finance has issued a notification under the Information Technology Act, 2000, designating key IT systems of the Directorate of Income Tax (Systems), and Central Board of Direct Taxes (CBDT) as Protected Systems. This move aims to safeguard critical tax-related digital infrastructure against cyber threats and unauthorized access.

The notification, issued on January 28, 2025, identifies the following platforms as Protected Systems:

1. TRACES (Tax Deducted at Source Reconciliation Analysis and Correction Enabling System) - A web portal that manages TDS-related compliance and reconciliation.
2. e-Filing and Centralized Processing Centre (CPC) Systems - Platforms facilitating tax return filing and automated processing.
3. Income Tax Business Application (ITBA) - A system managing taxpayer data, including PAN and TAN databases.
4. Project Insight - A compliance and reporting system used for data analytics and enforcement.

Official copy of the notification is as follows

MINISTRY OF FINANCE
(Department Of Revenue)
NOTIFICATION
New Delhi, the 28th January, 2025

S.O. 498(E). In exercise of the powers conferred by sub-section (1) and (2) of section 70 of the InformationTechnology Act, 2000 (21 of 2000), the central government hereby declares the following computer resources of the Directorate of Income Tax (Systems) under the  Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, along with their associated dependencies to be protected systems for the purpose of the said Act:

(a) Tax Deducted at Source Reconciliation Analysis and Correction EnablingSystem (TRACES) Web Portal
Infrastructure, Assessing Officers Web Portal Infrastructure, Centralized Processing Cell (Tax Deducted at Source)
Application & its Database and Database for Records Management ofCentralized Processing Cell (Tax Deducted at
Source).

(b) e-filing Front Office Web Portal Infrastructure, Integrated e-filing & Centralised Processing Centre Application and its Database, Back Office Web Portal Infrastructure and Tax Information Network Master Database of Integrated efiling & Centralised Processing Centre.

(c) Income Tax Business Application (ITBA) & Its Database, PermanentAccount Number Master Database and Tax
Deduction and CollectionAccount Number (TAN) Master Database of Income Tax Business Application.

(d) Insight, Reporting, Compliance & Annual Information System Web PortalsInfrastructure and its Application and
Database of Project Insight.

2. The authorised personnel having role-based access to protected systems are:

(a) any designated employee of the Directorate of Income Tax (Systems) under the Central Board of Direct Taxes
authorized in writing by the Directorateof Income Tax (Systems) under the Central Board of Direct Taxes to access the protected system;

(b) any team member of contractual managed service provider or third-party vendor who has been authorised in
writing by the Directorate of Income Tax(Systems) under Central Board of Direct Taxes for need-based access; and

(c) any consultant, regulator, Government official, auditor and stakeholder authorised in writing by the Directorate of Income Tax (Systems) under Central Board of Direct Taxes on a case-to-case basis.

3. This notification shall come into force on the date of its publication in the Official Gazette.

[F. No. N-24015/4/2024-CC)]
MUKESH SUNDRIYAL, Under Secy.