Specified Nodal officers in connection with sharing of information through National Intelligence Grid under section 138 of the Income-tax Act, 1961- Notification
Provision
Section 138 : Disclosure of information respecting assessees.
The Board or any other income-tax authority specified by it by a general or special order in this behalf may furnish or cause to be furnished to—
(i) any officer, authority or body performing any functions under any law relating to the imposition of any tax, duty or cess, or to dealings in foreign exchange as defined in clause (n) of section 2 of the Foreign Exchange Management Act, 1999 (42 of 1999); or
(ii) 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 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.
Notification
S.O. 2098(E).—In pursuance of sub-clause (ii) of clause (a) of sub-section (1) of Section 138 of the Incometax Act, 1961, the Central Government specifies the Nodal officers of the following State Police Agencies for the purposes of the said clause in connection with sharing of information through National Intelligence Grid (NATGRID) platform:
| S. No. | Name of the State Police | Nodal Officer |
| 1 | Assam Police | Additional Director General of Police (STF), Assam Police |
| 2 | Chhattisgarh Police | Additional Inspector General (Int), Chhattisgarh Police |
| 3 | Punjab Police | Inspector General of Police (Counter Intelligence), Punjab Police |
| 4 | Uttar Pradesh Police | Additional Director General of Police (Law & Order), UP Police |
| 5 | West Bengal Police | Inspector General of Police (CID), West Bengal Police |
| 6 | Delhi Police | Joint Commissioner of Police (Crime), Delhi Police |
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