CBDT Circular on Section 138 Of The Income-Tax Act, 1961 – Disclosure Of Information Respecting Assessees To Specified Officer, Authority Or Body Performing Functions Under Any Other Law – Notified Authority Under Section 138(1)(A)(Ii)

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SECTION 138 OF THE INCOME-TAX ACT, 1961 – DISCLOSURE OF INFORMATION RESPECTING ASSESSEES TO SPECIFIED OFFICER, AUTHORITY OR BODY PERFORMING FUNCTIONS UNDER ANY OTHER LAW – NOTIFIED AUTHORITY UNDER SECTION 138(1)(a)(ii) ORDER (F.NO.225/61/2018-ITA.II), DATED 12-2-2018 In exercise of powers conferred under section 138(l)(a) of Income-tax Act, 1961 (‘Act’), the Central Board of Direct taxes hereby directs…

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