CBDT designates DDG, UIDAI as Officer Responsible for sharing Income Tax Information for Other Purposes [Read Notification]

The Central Board of Direct Taxes (CBDT), through Notification No. 99/2023 dated 20/11/2023 has notified the Deputy Director General (Tech Development Division), Unique Identification Authority of India (UIDAI), Government of India for the purposes of Section 138(1)(a)(ii) of the Income Tax Act, 1961; for sharing the required income tax information received for enabling other officers, authorities or bodies to perform his/her functions under the relevant laws.

Section 138 of the Income Tax Act deals with “Disclosure of information respecting assessees”.

Section 138(1)(a): The Board or any other income- tax authority specified by it by a general or special order  in this behalf may furnish or cause to be furnished to –

(ii) such officer, authority or body performing functions under any other law as the Central Government may, if in its opinion it is necessary so to do in the public interest, specify by notification in the Official Gazette in this behalf, any such information received or obtained by any income- tax authority in the performance of his functions under this Act], as may, in the opinion of the Board or other income- tax authority, be necessary for the purpose of enabling the officer, authority or body to perform his or its functions under that law.

The authorization is granted “if in its opinion it is necessary so, to do in the public interest.” This suggests that the Central Government believes that sharing income tax information with the specified entity is in the broader interest of the public, possibly for reasons such as national security, law enforcement, or effective governance.

The authorities involved in the sharing and receiving of information are likely expected to adhere to stringent data security and confidentiality measures. Compliance with the applicable laws and regulations governing the handling of sensitive information is crucial to safeguard the privacy and integrity of the data.

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