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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 31st May, 2021 S.O. 2098(E).In pursuance of sub-clause (ii) of clause (a) of sub-section (1) of Section 138 of the Incometax Act, 1961, the Central Government specifies the Nodal officers of the following State Police Agencies for thepurposes of the said clause in connection with sharing of information through National Intelligence Grid (NATGRID)platform: S.No Name of
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FAQ :
The notification designates Nodal Officers from State Police Agencies for sharing information through the National Intelligence Grid (NATGRID) platform, as per the Income Tax Act, 1961.
Section 138, sub-clause (ii) of clause (a) of sub-section (1) of the Income Tax Act, 1961, is relevant for this information sharing.
NATGRID stands for the National Intelligence Grid platform, used for sharing information.
The notification includes Assam Police, Chhattisgarh Police, Punjab Police, Uttar Pradesh Police, West Bengal Police, and Delhi Police.
The notification was issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes.
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Source : https://www.incometaxindia.gov.in/communications/notification/notification_69_2021.pdf