This notification, S.O. 1020(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes on March 27, 2017, specifies the Addl. DGP, Economic Offences Wing Anti Corruption Bureau, Government of Chhattisgarh for the purpose of sub-clause (ii) of clause (a) of sub-section (1) of section 138 of the Income-tax Act, 1961. It clarifies that income tax authorities, as specified in Notification No. S.O. 731(E) dated 28.07.2000, are to furnish only relevant and precise information when it is deemed necessary to enable the notified authority to perform its functions. Absolute confidentiality must be maintained by the recipient authority regarding the furnished information. The notification number is 19/2017F. No. 225/262/2016/ITA-II. The issuing Director is Rohit Garg, ITA-II.
Key Entities Referenced
Ministry of Finance: The Indian government ministry responsible for financial matters.
Department of Revenue: A department within the Ministry of Finance responsible for taxation.
Central Board of Direct Taxes: A statutory authority functioning under the Central Board of Revenue Act, 1963. It is a part of the Department of Revenue in the Ministry of Finance.
Income-tax Act, 1961: An Indian Act of Parliament that governs income tax.
Central Government: The executive, legislature, and judiciary of the Union of India.
Addl. DGP, Economic Offences Wing Anti Corruption Bureau, Government of Chhattisgarh: A law enforcement agency in Chhattisgarh State, India, focused on economic offenses and corruption.
New Delhi: The capital of India.
Government of India Press, Ring Road, Mayapuri, New Delhi: The press which published the notification
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EXTRAORDINARY
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PART II—Section 3—Sub-section (ii)
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No. 908] NEW DELHI, FRIDAY, MARCH 31, 2017/CHAITRA 10, 1939
िवत्त म(cid:7074)ं ालय
(राजस्व िवभाग)
(क(cid:7286)(cid:7076)ीय (cid:7079)त् यक्ष कर बोडर्)
अिधसूचना
नई िदल् ली, 27 माचर्, 2017
का.आ. 1020(अ).—आयकर अिधिनयम, 1961 की धारा 138 की उपधारा (1) के उपवाक् य (क) के उप-वाक् य (II)
के अनुपालन म(cid:7286) केन् (cid:7076) सरकार एत(cid:7375)ारा उक् त उपवाक् य के उ(cid:7374)ेश् य के िलए अितिर(cid:7334) पुिलस महािनदेशक, आिथक अपराध िवग
एवं (cid:7082)ष् टाचार िवरोधी व् यूरो, छ(cid:7275)ीसगढ़ सरकार को िविन(cid:7416)दष् ट करती ह।ै
यह स्प(cid:7397) िकया गया ह ै िक आयकर (cid:7079)ािधकरी, जैसा िक अिधसूचना सं. का. आ. 731(अ) िदनांक 28.07.2000, म(cid:7286)
िविन(cid:7416)द(cid:7397) िकया गया है—
(i) इस राय को बना लेने के बाद िक ऐसी सूचना को इसिलए दने ा जरूरी ह ै िक उपयुर्(cid:7334) अिधसूिचत (cid:7079)ािधकारी
अपने (cid:7367)ारा लागू िकए जाने वाले कानून के अंतगर्त काम कर सक(cid:7286), संगत तथा पिरशु(cid:7373) सूचना उपलब्ध कराएगा;
और
(ii) इस अिधसूचना के तहत िविन(cid:7416)द(cid:7397) (cid:7079)ािधकारी को यह िनदश(cid:7287) दगे ा िक इस (cid:7079)कार दी गई सूचना की गोपनीयता
पूरी तरह से बनाए रखी जा सके।
[अिधसूचना सं. 19/2017/फा. सं. 225/26/2016-आईटीए. II]
रोिहत गगर्, िनदशे क, आईटीए-II
1821 GI/2017 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 27th March, 2017
S.O. 1020(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 Addl. DGP, Economic
Offences Wing & Anti Corruption Bureau, Government of Chhattisgarh for purposes of the said
clause.
It is clarified that income-tax authority, as specified in Notification No. S.O. 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. 19/2017/F. No. 225/26/2016-ITA.II]
ROHIT GARG, Director, ITA.II
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.