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The Central Government specifies the Director General, Anti-Corruption Bureau, Government of Rajasthan, Jaipur for the purpose of sub-clause (ii) of clause (a) of sub-section (1) of section 138 of the Income-tax Act, 1961. The specified income-tax authority furnishes only relevant and precise information. The income-tax authority forms an opinion that furnishing of such information is necessary. The information enables the notified authority to perform its functions under the law. The income-tax authority conveys to the notified authority to maintain absolute confidentiality of the furnished information.
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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 30th December, 2019
S.O. 4709(E).—In pursuance of sub-clause (ii) of clause (a) of sub-section (1) of section 138 of the Income-tax Act, 1961, the Central Government hereby specifies Director General, Anti-Corruption Bureau, Government of Rajasthan, Jaipur for the purpose of said clause.
[Notification No.106/2019/F. No. 225/ 214/2019-ITA-II]
RAJARAJESWARI R., Under Secy.