The Central Board of Indirect Taxes and Customs (CBIC) specified the secretary, Citizen Resources Information Department of Government of Haryana with regards to disclosure of information respecting assessees.
The objective of the CBIC so as to extract the information regarding income-tax assessees for identifying the eligible beneficiaries for transfer of financial assistance through the Direct Benefit Transfer Scheme.
“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 Secretary, Citizen Resources Information Department, Government of Haryana, for the purposes of the said clause in connection with sharing of information regarding income-tax assessees for identifying the eligible beneficiaries for transfer of financial assistance through Direct Benefit Transfer Scheme,” the notification said.
Section 138 (1)(a)(ii) in respect of disclosure of information respecting assessees says that “the Board or any other income-tax authority specified by it by a general or special order 7 in this behalf may furnish or cause to be furnished to 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 9 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.”
