Section 138 of the Income-Tax Act, 1961 - Central Board of Direct Taxes specified authority for the purpose of providing information for purposes of implementation of National Food Security Act, 2013. - Income Tax - F.NO.225/189/2013/ITA.II

ORDER DATED 6-1-2014 1. In exercise of powers conferred under section 138(1)(a) of Income-tax Act, 1961 , the Central Board of Direct Taxes hereby directs that Director General of Income-tax (Systems) shall be the specified authority for the purpose of providing following information for purposes of implementation of National Food Security Act, 2013. Information about (i) Name; (ii) Father's name; and (iii) Address of Resident individual Income-tax Payees of a particular State/Union Territory. This information will be furnished to the designated authority of a State/Union Territory (as notified by Central Government vide Notification No. 1 dated 6-1-2014 ). The information shall be provided for two consecutive financial years prior to the financial year preceding the financial year in which information has been sought (For example, if information has been sought in FY 2013-14, the information shall be provided for FY 2010-11 and FY 2011-12) 2. It is also clarified that in case, it is found that some of the data about Resident Individual Income-tax payees being assessed in the particular State/Union Territory is not complete, such fact will be intimated to designated authority concerned of State/Union territory by Director General of Income-tax (Systems). 3. It is further clarified that due to confidentiality of data, the information will be provided by Director General of Income-tax (Systems) after signing of MoU with the designated authority concerned on behalf of such State/Union Territory which inter alia would include the mode of transfer of data, maintenance of confidentially and mechanism for safe preservation of data. [F.NO.225/189/2013/ITA.II]