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Date: 22-Mar-2024 Category: Extra Ordinary State: Union Government Country: India

Notification under section 138 of the Income Tax Act 1961 Government of Uttar Pradesh

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • The notification specifies the 'Principal Secretary, Planning Department, Government of Uttar Pradesh' 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 'Principal Secretary, Planning Department, Government of Uttar Pradesh' under Section 138(1)(a)(ii) of the Income-tax Act, 1961.
  • Notification Number: 35/2024
  • S.O. Number: 1538(E)
  • Date of Notification: March 22, 2024

Impact Analysis

Government of Uttar Pradesh

  • Action Item: The Planning Department should establish protocols for receiving, processing, and securing the information received under this notification.

Central Board of Direct Taxes (CBDT)

  • Action Item: CBDT should ensure that the necessary procedures are in place to share information with the specified officer in Uttar Pradesh, in compliance with the Income-tax Act, 1961.

Tax Payers in Uttar Pradesh

  • It is important to ensure that information sharing is done in a secure and confidential manner, respecting taxpayer privacy.

Key Entities Referenced

Central Government: The issuer of the notification, acting through the Ministry of Finance (Department of Revenue). Central Board of Direct Taxes (CBDT): The agency within the Department of Revenue responsible for direct tax matters. Principal Secretary, Planning Department, Government of Uttar Pradesh: The designated recipient of information under Section 138 of the Income-tax Act, 1961. Income-tax Act, 1961: The primary legislation governing income tax in India. Section 138 pertains to the disclosure of information respecting assessees.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-22032024-253324 CG-DxLx-xEG-I2D2H0x3x2x0 24-253324 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (ii) PART II—Section 3—Sub-section (ii) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 1469] नई दिल्ली, िुक्रिार, माचड 22, 2024/चत्रै 2, 1946 No. 1469] NEW DELHI, FRIDAY, MARCH 22, 2024/CHAITRA 2, 1946 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केन्द्रीय प्रत्यक्ष कर बोड)ड अजधसचू ना नई दिल्ली, 22 माच,ड 2024 क्रमाकं 35/2024 का.आ. 1538(अ).—आयकर अजधजनयम, 1961 की धारा 138 की उप-धारा (1) के खंड (क) के उप-खंड (ii) के अनुसरण म,ें केंर सरकार प्रधान सजचि,योिना जिभाग,उत्तर प्रिेि सरकार को उक्त खंड के प्रयोिनों के जलए जिजनर्िष्टड करती ह ै। [फा. स.ं 225/196/2023-आईटीए.II] डा. कास्त्रो ियप्रकाि टी, अिर सजचि 2220 GI/2024 (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 22nd March, 2024 No. 35/2024 S.O. 1538(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 ‘Principal Secretary, Planning Department, Government of Uttar Pradesh’ for the purposes of the said clause. [F. No. 225/196/2023/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.

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