This notification, S.O. 1369(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes on April 19, 2017, specifies the Special Commissioner of Police, Crime, Delhi (Office of Crime Branch Economic Offences Wing, Delhi Police) 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. 731(E) dated 28.07.2000, shall furnish only relevant and precise information after forming an opinion that such information is necessary to enable the specified authority to perform its functions under the law. Furthermore, the specified authority is required to maintain absolute confidentiality regarding the information furnished.
This notification is identified as F.No. 225/46/2016-ITA.II and was issued by Rohit Garg, Director, ITA.II.
Key Entities Referenced
Ministry of Finance: A department of the Government of India responsible for financial matters.
Department of Revenue: A department under the Ministry of Finance, Government of India, responsible for tax collection and administration.
Central Board of Direct Taxes: A statutory authority under the Department of Revenue, Ministry of Finance, Government of India responsible for administration of direct tax laws.
Income-tax Act, 1961: An act of the Parliament of India that governs the levy, administration, collection and recovery of income tax in India.
Special Commissioner of Police, Crime, Delhi: A designated law enforcement officer in Delhi Police.
Office of Crime Branch Economic Offences Wing, Delhi Police: A specialized unit of Delhi Police responsible for investigating economic offenses.
New Delhi: The capital of India.
Rohit Garg: Director, ITA.II
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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. 1209] 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.1369(अ).—आयकर अिधिनयम, 1961 की धारा 138 की उपधारा (1) के उपवाक् य (क) के उप-वाक् 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 िवशेष आयक्ु त पुिलस,अपराध, िदल् ली (अपराध शाखा एवं आिथक
अपराध िवग, िदल् ली पुिलस के कायार्लय) को िविन(cid:7416)दष् ट करती ह ै।
यह स्प(cid:7397) िकया गया ह ैिक आय कर (cid:7079)ािधकारी, जैसा िक अिधसूचना स.ं का. आ. 731 (अ) िदनाकं 28.7.2000, म(cid:7286) िविन(cid:7416)द(cid:7397) िकया गया
ह ै-
(i) इस राय को बना लेने के बाद िक ऐसी सूचना को इसिलए दने ा जरूरी ह ैिक उपयुर्क् त अिधसूिचत (cid:7079)ािधकारी अपन े(cid:7367)ारा लाग ूिकए
जाने वाल ेकानून के अंतगतर् काम कर सक(cid:7286), सगं त तथा पिरशु(cid:7373) सूचना उपलब् ध कराएगा; और
(ii) इस अिधसूचना के तहत िविन(cid:7416)दष ट् (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.ं 31/2017/ फा .स ं.225/46/2016-आईटी -II]
रोिहत गगर् , िनदशे क, आईटीए-II
2860 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. 1369 (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 Special Commissioner of Police, Crime, Delhi (Office of Crime
Branch & Economic Offences Wing, Delhi Police) 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. 31/2017/ F.No. 225/46/2016-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.