F.No. 225/115/2020/IT A.II
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes

New Delhi, the 14th July,2020


In exercise of powers conferred under section 138(I)(a) of Income tax Act, 1961 (‘Act’), the Central Board of Direct taxes hereby directs that Principal Director General of Income-tax (Systems), New Delhi shall be the specified authority for furnishing information to Additional Secretary and Development Commissioner, Ministry of Micro Small and Medium Enterprises, Government of India notified vide Notification No.48/2020 dated 14.07.2020 under sub-cause(ii) of clause (a) of sub-section (I) of section 138 of the Act.

2. The Information to be furnished shall be:

a) Schedule DPM which is related to Depreciation on Plant and Machinery as reported in ITR3, 5 and 6;

b) Sales/Gross receipts of business as reported in ITR-3,5 and 6;

c) Gross Turnover/Gross Receipts as reported in ITR-4.

3. To facilitate the process of furnishing information, Principal Director General of Income-tax (Systems) would enter into a Memorandum of Understanding (‘MoU’) with Notified Authority of Ministry of MSME, Government of India which inter-alia would include the mode of transfer of data. maintenance of confidentiality, mechanism for safe preservation of data, weeding out after usage etc. The time line for furnishing information shall also be decided by Pr. Director General of Income-tax (Systems) in consultation with the concerned Ministry and included in the said MoU.

4. A copy of MoU shall be forwarded to th is division for record purposes.

(Rajarajeswari R.)
Under Secretary, (ITA-II), CBDT

Copy forwarded to:-

1. PPS to FM/Dir(FMO)/OSD TO MaS (R)/PPS to RS/PPS to chairman, CSDT and all Members, CBDT

2. Secretary, Ministry of MSME,Gol

3. Pro DGIT (Systems), New Delhi

4. All Pro CCsIT/Pr. DGslT for kind information

5. ADG(S)-4, New Delhi, for uploading on www. incometaxindia.gov.in

6. JCIT, Date base Cell for uploading on www.irsofficersonline.g0v.in

7. Guard File

(Rajarajeswari R.)
Under Secretary, (ITA-II), CBDT

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