SECTION 138(1)(a)(ii) OF THE INCOME-TAX ACT, 1961 – DISCLOSURE OF INFORMATION RESPECTING ASSESSEES TO SPECIFIED OFFICER, AUTHORITY OR BODY PERFORMING FUNCTIONS UNDER ANY OTHER LAW – NOTIFIED AUTHORITY
NOTIFICATION NO. 19/2013 [F. NO. 225/38/2013-ITA. II], DATED 12-3-2013
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 Director, Financial Intelligence Unit India (FIUIND), Ministry of Finance for the purpose of the said sub-clause.