This notification, S.O. 1370(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes on April 19, 2017, specifies the Inspector General of Police, Economic Offences Wing, CSO, Kerala, for the purposes of sub-clause (ii) of clause (a) of sub-section (1) of Section 138 of the Income-tax Act, 1961. The notification clarifies that income tax authorities, as specified in Notification No. S.O. No. 731(E), dated 28.07.2000, will furnish only relevant and precise information after forming an opinion that such information is necessary to enable the notified authority to perform its functions. Furthermore, the specified authority is required to maintain absolute confidentiality regarding the furnished information. This notification is registered under F.No. 225/286/2015/ITA.II. The issuing Director is Rohit Garg, DirectorITA.II.
Key Entities Referenced
Income-tax Act, 1961: A law concerning income tax in India, mentioned in the context of Section 138.
Central Government: The government of India, specifying Inspector General of Police, Economic Offences Wing, CSO, Kerala for a specific clause.
Inspector General of Police, Economic Offences Wing, CSO, Kerala: A law enforcement agency in Kerala, specified for purposes related to Section 138 of the Income-tax Act, 1961.
Ministry of Finance: The ministry responsible for financial matters, which includes the Department of Revenue.
Department of Revenue: A department within the Ministry of Finance.
Central Board of Direct Taxes: An organization under the Department of Revenue responsible for direct taxes.
New Delhi: The location where the notification was issued. New Delhi, Delhi
Notification No. S.O. No. 731E, dated 28.07.2000: An earlier notification related to income tax authority.
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EXTRAORDINARY
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PART II—Section 3—Sub-section (ii)
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PUBLISHED BY AUTHORITY
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No. 1210] NEW DELHI, MONDAY, MAY 1, 2017/VAISAKHA 11, 1939
िवत्त म(cid:7074)ं ालय
(राजस्व िवभाग)
(क(cid:7286)(cid:7076)ीय (cid:7079)त् यक्ष कर बोडर्)
अिधसचू ना
नई िदल् ली,19 अ(cid:7079)लै , 2017
का.आ. 1370(अ).—आयकर अिधिनयम, 1961 की धारा 138 की उपधारा (1) के उपवाक् य (क) के उप-उपवाक् य (II) के
अनपु ालन म(cid:7286) केन्(cid:7076) सरकार एत(cid:7375)ारा उक् त उपवाक्य के उ(cid:7374)ेश् य के िलए पुिलस महािनरीक्षक, आिथर्क अपराध िवंग, सीएसओ, केरल को
िविन(cid:7416)दष्र् ट करती ह ै।
यह स्प ष् ट िकया गया ह ै िक आय कर (cid:7079)ािधकारी, जैसा िक अिधसचू ना स.ं का.आ. सं.731(अ), िदनांक 28.07.2000, म (cid:7286) िविन(cid:7416)दष्र् ट िकया
गया ह ै–
(i) इस राय को बना लेने के बाद िक ऐसी सूचना को इसिलए दने ा जरूरी ह ै िक उपयक्ुर् त अिधसूिचत (cid:7079)ािधकारी अपने (cid:7367)ारा लाग ू
िकए जान ेवाले कानून के अतं गतर् काम कर सक(cid:7286), सगं त तथा पिरशु(cid:7373) सूचना उपलब्ध कराएगा; और
(ii) इस अिधसूचना के तहत िविन(cid:7416)दष्र् ट (cid:7079)ािधकारी को यह िनदश(cid:7287) दगे ा िक इस (cid:7079)कार दी गई सूचना की गोपनीयता पूरी तरह स े
बनाए रखी जा सके ।
[अिधसूचना स.ं 30/2017/फा. स.ं 225/286/2015-आईटीए-II]
रोिहत गग,र् िनदशे क, आईटीए-II
2861 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 19th April, 2017
S.O. 1370 (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 Inspector General of Police, Economic Offences Wing, CSO, Kerala
for the purposes of the said clause.
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 the
information being furnished.
[Notification No. 30/2017/ F.No. 225/286/2015-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.