Order Under Section 138(1)(a) of the Income Tax Act, 1961

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..... Order In exercise of powers conferred under section 138(1)(a) of the Income tax Act, 1961 ('Act'), for purposes of sub-clause (i) of section 138(1)(a) of the Act , the Central Board of Direct taxes ('CBDT') hereby directs that Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems), New Delhi shall be the specified inc .....

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..... , the modalities of which shall be decided by the concerned specified authorities. While furnishing the information, the specified income-tax authority shall form an opinion that sharing of such information is necessary for the purposes of enabling the specified authority in GSTN to perform its functions under the Goods and Services Tax. 3. To facilitate the proces .....

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