Introduction: The Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, through a recent notification No. 99/2023-Income Tax dated 20th November 2023 (S.O. 4996(E)), has made a significant development under Section 138 of the Income-tax Act, 1961. This article delves into the details of the notification, focusing on the appointment of the Deputy Director General (Tech Development Division) at the Unique Identification Authority of India (UIDAI), Government of India.
Detailed Analysis: Section 138 of the Income-tax Act, 1961, deals with the disclosure of information respecting assessees. Sub-clause (ii) of clause (a) of sub-section (1) of this section empowers the Central Government to specify officers for the purpose of information disclosure. In line with this provision, the recent notification designates the Deputy Director General (Tech Development Division) of UIDAI for the said role.
The Unique Identification Authority of India (UIDAI) plays a crucial role in managing the Aadhaar program, which involves the issuance of unique identification numbers to Indian residents. The appointment of UIDAI for information disclosure under Section 138 signifies the government’s reliance on technology and secure data management.
This move is likely to streamline the process of accessing and disclosing taxpayer information, ensuring greater efficiency and transparency. The Tech Development Division’s expertise in handling technological aspects aligns with the increasing digitization trends in tax administration.
Conclusion: In conclusion, the recent notification under Section 138 of the Income-tax Act, 1961, marks a significant step toward enhancing the disclosure of information about assessees. The appointment of UIDAI, with its technological prowess, reflects the government’s commitment to modernizing and streamlining tax administration. Taxpayers and stakeholders should stay informed about these developments, recognizing the evolving landscape of information management in the financial domain. This article provides a comprehensive overview of the notification, emphasizing its implications and the role of UIDAI in fostering transparency in income tax matters.
Ministry of Finance
(Department of Revenue)
(Central Board of Direct Taxes)
New Delhi
Notification No. 99/2023-Income Tax Dated: 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.
