The CBDT has issued an Order vide F.No.22S/169/2022-ITA.II dated February 16, 2023 directing the Director General of Income-tax (Systems), New Delhi, in regard to, what shall be the specified authority for furnishing information to ‘Secretary (Information Technology & Digital Service Department), Directorate of e-Governance, Government of Tamil Nadu’ as notified by Notification No. 6 /2023 dated February 16, 2023 for the purposes of sub-clause (ii) of clause (a) of sub-section (1) of Section 138 of Income Tax Act, 1961 (“the IT Act”).
The Central Board of Direct taxes, in exercise of powers conferred under section 138(I)(a) of Income-tax Act, 1961 (‘the Act’), hereby directs that Director General of Income-tax (Systems), New Delhi shall be the specified authority for furnishing information to ‘Secretary (Information Technology & Digital Service Department), Directorate of e-Governance, Government of Tamil Nadu’ as notified by Notification No.6 /2023 dated February 16, 2023 for the purposes of sub-clause (ii) of clause (a) of sub-section (1) of Section 138 of the Act.
The mechanism of sharing of information shall be as under:
i. The Nodal agency, i.e., Directorate of e-Governance, Government of Tamil Nadu will furnish the Aadhar number of its resident and the relevant assessment year(s) for which information is sought through SFTP Mode. The concurrence/approval, if any, of UIDAI for Aadhar sharing may be obtained by Government of Tamil Nadu.
ii. Director General of Income-tax (Systems), New Delhi shall furnish (if available) the response to Government of Tamil Nadu in the form of flag “Yes/No/Not Available” based on the income-tax payee status of the shared Aadhaar and Assessment Year(s), along with the PAN against the Aadhar provided.
iii. The frequency of furnishing such response shall be decided by Director General of Income-tax (Systems), New Delhi in consultation with the requesting Government.
iv. Mode of exchange of information shall be SFTP/API or other secure digital means.
The Order can be accessed at: https://incometaxindia.gov.in/Lists/Latest%20News/Attachments/570/Order-us-138-of-the-ITA-1961-MiscComm17-2-23.pdf