Notification under section 138 of the Income tax Act 1961

Issued by the Central Board of Direct Taxes, Department of Revenue, Ministry of Finance (S.O. 4996(E), dated 20 November 2023), the notification specifies, in pursuance of sub-clause (ii) of clause (a) of sub-section (1) of Section 138 of the Income-tax Act, 1961, the Deputy Director General (Tech Development Division), Unique Identification Authority of India (UIDAI), Government of India, as the authority for the purposes of that clause — i.e., an authority to which income-tax authorities may furnish information received or obtained in the performance of their functions, where the Central Government considers it necessary in the public interest. Notification No. 99/2023, File No. 225/94/2023-ITA.II, signed by Dr. Castro Jayaprakash T, Under Secretary.