Notification No. 106/2019 [F.No.225/214/2019-ITA-II)] /SO 4709(E)

Last updated: 08 January 2020

Save Share

Quick Summary

This notification designates the Director General of the Anti-Corruption Bureau in Jaipur, Rajasthan, as an authority eligible to receive specific information from income tax authorities. This is done to help the Bureau perform its duties under the law. Income tax authorities are instructed to only share relevant and precise information and to ensure the confidentiality of the data provided.

MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION

New Delhi, the 30th December, 2019

S.O. 4709(E).—In pursuance of sub-clause (ii) of clause (a) of sub-section (1) of section 138 of the Income-tax Act, 1961, the Central Government hereby specifies Director General, Anti-Corruption Bureau, Government of Rajasthan, Jaipur for the purpose of said clause.

2. It is clarified that income-tax authority, as specified in Notification No. S.O. No. 731(E) dated 28.07.2000, shall—

(i) furnish only relevant and precise information after forming an opinion that furnishing of such information is necessary so as to enable the above notified authority to perform its functions under the law being administered by it; and

(ii) convey to the authority being specified vide this notification to maintain absolute confidentiality in respect of information being furnished.

[Notification No.106/2019/F. No. 225/ 214/2019-ITA-II]

RAJARAJESWARI R., Under Secy

FAQ :

The Director General, Anti-Corruption Bureau, Government of Rajasthan, Jaipur has been specified.

The purpose is to specify an authority that can receive specific income tax information to enable them to perform their functions under the law.

Income tax authorities can only furnish relevant and precise information after forming an opinion that it is necessary for the specified authority to perform its functions.

The authority receiving the information must maintain absolute confidentiality regarding the information furnished.

This notification is issued in pursuance of sub-clause (ii) of clause (a) of sub-section (1) of section 138 of the Income-tax Act, 1961.