Order under section 138(1)(a) of the Income-tax Act, 1961 - Income Tax - F. No. 225/169/2022-ITA.II

F. No. 225/169/2022-ITA.II Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, the 16th February, 2023 Order under section 138(1)(a) of the Income-tax Act, 1961 Central Board of Direct taxes, in exercise of powers conferred under section 138(1)(a) of Income-tax Act, 1961 ( the Act ), hereby directs that Director General of Income-tax (Systems), New Delhi shall be the specified authority for furnishing information to Secretary (Information Technology Digital Service Department), Directorate of e-Governance, Government of Tamil Nadu as notified by Notification No. 6/2023 dated 16.02.2023 for the purposes of sub-clause (ii) of clause (a) of sub-section (1) of Section 138 of the Act. 2. The mechanism of sharing of information shall be as under: i . The Nodal agency, i.e., Directorate of e-Governance, Government of Tamil Nadu will furnish the Aadhar number of its resident and the relevant assessment year(s) for which information is sought through SFTP Mode. The concurrence/approval, if any, of UIDAI for Aadhar sharing may be obtained by Government of Tamil Nadu. ii . Director General of Income-tax (Systems), New Delhi shall furnish (if available) the response to Government of Tamil Nadu in the form of flag Yes/No/Not Available based on the income-tax payee status of the shared Aadhaar and Assessment Year(s), along with the PAN against the Aadhar provided. iii . The frequency of furnishing such response shall be decided by Director General of Income-tax (Systems), New Delhi in consultation with the requesting Government. iv . Mode of exchange of information shall be SFTP/API or other secure digital means. (Ravinder Maini) Director to the Government of India