CBDT issued Notification no. 35/2024 dated 22.03.2024 to specify ‘Principal Secretary, Planning Department, Government of Uttar Pradesh’ for the purpose of section 138(1)(a)(ii) of the Income -tax Act, 1961.
Section 138(1)(a)(ii) read as “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,
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.
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