TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (ii)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
NOTIFICATION
New Delhi, the 25th of July, 2018
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, Central Economic Intelligence Bureau (CEIB), Department of Revenue, Government of India for purposes of the said clause.
This notification has to be read with order under section 138(1)(a) of Income-tax Act, 1961 dated 25.07.2018 issued by the Central Board of Direct Taxes (CBDT) in file of even number, specifying income-tax authorities for furnishing specified information to the authority being notified, above
. If any information being furnished by the specified income-tax authority, as a consequence of this notification, contains a reference to information received from foreign jurisdiction(s), the confidentiality clause as per Article 26 of OECD Model Convention and Chapter 7 of Exchange of Information Manual published by FT& TR division of CBDT has to be adhered to and such information cannot be shared with other agencies till prior permission of the sharing foreign jurisdiction is received through CBDT by the CEIB. -sci -
(Rajarajeswari R.)
Under-Secretary-(IT A.II), CBDT
(F. No. 225/245/2018-ITA.II)
Notification No. 3412018
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Source : https://www.incometaxindia.gov.in/communications/notification/notification34-2018.pdf