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The Central Government specifies the Deputy Director General of the Tech Development Division at the Unique Identification Authority of India as a specified authority for the purposes of section 138 of the Income-tax Act, 1961. This designation applies under sub-clause (ii) of clause (a) of sub-section (1) of the section.
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THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 20th November, 2023
S.O. 4996(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 Deputy Director General (Tech Development Division), Unique Identification Authority of India (UIDAI), Government of India for the purposes of the said clause.
[Notification No. 99/2023/F. No. 225/94/2023-ITA.II]
Dr. CASTRO JAYAPRAKASH T, Under Secy.