The CBDT vide Notification No. 05/2021, dated February 11, 2021, specified ‘Chief Executive Officer, Center for e-Governance, Government of Karnataka’, as the authority for the purpose of sub-clause (ii) of clause (a) of Section 138(1) of the Income-tax Act, 1961 (“IT Act”), in connection with sharing of information regarding income-tax assessees for identifying the eligible beneficiaries for implementing social security/ public welfare schemes with the help of Entitlement Management System. Section 138(1)(a)(ii) of the IT Act reads as under:
“Disclosure of information respecting assessees.
138. (1)(a) 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-
(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,”
The Notification can be accessed at: https://www.incometaxindia.gov.in/communications/notification/notification_5_2021.pdf