This notification specifies the Deputy Director General (Tech Development Division), Unique Identification Authority of India (UIDAI), Government of India as an entity for the purposes of clause (a) of sub-section (1) of section 138 of the Income-tax Act, 1961. This allows for the sharing of information as per the specified section of the Income-tax Act.
Key Changes
The Central Government specifies the Deputy Director General (Tech Development Division), UIDAI as an entity under section 138(1)(a)(ii) of the Income-tax Act, 1961.
Notification Number: 99/2023
F. No. 225/94/2023-ITA.II
Date of Notification: November 20, 2023
Impact Analysis
Government (UIDAI)
Action Item: UIDAI should establish protocols and procedures for handling and sharing information as per Section 138 of the Income-tax Act, 1961, ensuring compliance with data protection and privacy regulations.
Central Board of Direct Taxes (CBDT)
Action Item: CBDT should update its internal guidelines and communication channels to reflect this new specification. They should also communicate this change to relevant income tax officials.
Taxpayers
Action Item: Taxpayers should be aware that their information may be shared with UIDAI as per the provisions of Section 138 of the Income-tax Act, 1961.
Inter-Governmental Data Sharing
Action Item: Ensure that the data shared is used only for the purpose it is intended for.
Key Entities Referenced
Central Board of Direct Taxes (CBDT): The Central Board of Direct Taxes is a part of the Department of Revenue in the Ministry of Finance, Government of India. It is responsible for policy formulation and administration of direct taxes.
Unique Identification Authority of India (UIDAI): The Unique Identification Authority of India is a statutory authority established by the Government of India with the mandate to issue Unique Identification Numbers (UID), named Aadhaar, to all residents of India.
Income-tax Act, 1961: The primary legislation governing income tax in India.
Deputy Director General (Tech Development Division), UIDAI: Specific division and role within UIDAI now specified under Section 138 of the Income-tax Act, 1961.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-21112023-250184
CG-DxLx-xEG-I2D1H1x1x2x0 23-250184
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 4787] नई दिल्ली, मगं लिार, निम्ब र 21, 2023/कार्ततक 30, 1945
No. 4787] NEW DELHI, TUESDAY, NOVEMBER 21, 2023/KARTIKA 30, 1945
जित्त मंत्रालय
(रािस्ट्ि जिभाग)
(केन्द्रीय प्रत्यक्ष कर बोड)ड
अजधसचू ना
नई दिल्ली, 20 निम् बर, 2023
का.आ 4996(अ).—आयकर अजधजनयम, 1961 की धारा 138 की उप-धारा (1) के खंड (क) के
उप-खंड (ii) के अनुसरण में, केंर सरकार उप-महाजनििे क (तकनीकी जिकास प्रभाग), भारतीय जिजिष्ट पहचान
प्राजधकरण (यूआईडीएआई), भारत सरकार को उक्त खंड के प्रयोिनों के जलए जिजनर्दिष्ट करती ह ै ।
[अजधसूचना सं. 99/2023/फा. सं. 225/94/2023-आईटीए. II]
डा. कास्ट्त्र ो ियप्रकाि टी, अिर सजचि
7270 GI/2023 (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 20th November, 2023
S.O. 4996(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 Deputy Director General (Tech Development Division),
Unique Identification Authority of India (UIDAI), Government of India for the purposes of the said clause.
[Notification No. 99/2023/F. No. 225/94/2023-ITA.II]
Dr. CASTRO JAYAPRAKASH T, Under Secy.
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.