Notification No. 35/2024, issued by the Ministry of Finance, specifies the Principal Secretary, Planning Department, Government of Uttar Pradesh, under sub-section (1) of section 138 of the Income Tax Act, 1961. This move is crucial as it designates a specific authority for certain purposes outlined within the Act.
Sub-section (1) of section 138 of the Income Tax Act, 1961, delineates provisions related to the disclosure of information to certain authorities for the purpose of ensuring tax compliance and enforcement.
Also Read: CBDT notifies designated authority for sharing information with Uttar Pradesh Govt
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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
Notification No. 35/2024-Income Tax | Dated 22nd March, 2024
S.O. 1538(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 ‘Principal Secretary, Planning Department, Government of Uttar Pradesh’ for the purposes of the said clause.
[F. No. 225/196/2023/ITA-II]
Dr. CASTRO JAYAPRAKASH T., Under Secy.
