notification no. 34/2018 f. no. 225/245/2018 ita.ii

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TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (ii) Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes NOTIFICATION New Delhi, the 25th of July, 2018 In pursuance of sub-clause (ii) of clause (a) of sub-section (1) of section 138 of the Income-tax Act, 1961 , the Central Government, hereby specifies Director General, Central Economic Intelligence Bureau (CEIB), Department of Revenue, Government of India for purposes of the said clause. This notification has to be read with order under section 138(1)(a) of Income-tax Act, 1961 dated 25.07.2018 issued by the Central Board of Direct Taxes (CBDT) in file of even number, specifying income-tax authorities for furnishing specified information to the authority being notified, above. If any information being furnished by the specified income-tax authority, as a consequence of this notification, contains a reference to information received from foreign jurisdiction(s), the confidentiality clause as per Article 26 of OECD Model Convention and Chapter 7 of Exchange of Information Manual published by FT& TR division of CBDT has to be adhered to and such information cannot be shared with other agencies till prior permission of the sharing foreign jurisdiction is received through CBDT by the CEIB. -sci - (Rajarajeswari R.) Under-Secretary-(IT A.II), CBDT (F. No. 225/245/2018-ITA.II) Notification No. 3412018 To The Manager, Government of India Press, Mayapuri, New Delhi Copy forwarded to:- i. PPS to FMlDir(FMO)/OSD to MoS(R)/PPS to FS/RS ii. PPS to Chairman, CBDT and All Members, CBDT iii. Director General, Central Economic Intelligence Bureau, Delhi iv. All Pr.CCsITlDsGIT(lnvestigation) v. P r. CCIT (I nternational-tax)/CCI T(Exemptions) vi. DGIT(I&CI) vii. All CCsIT(Central) viii. ITCC, Central Board of Direct Taxes (4 copies) ix. 0/0 Pro DGIT (Systems), New Delhi, for placing on the website: incometaxindia.gov.in X. Add!. CIT, Data base Cell for uploading on Departmental Website xi. Guard file (Raj Under-Secretary-(I F.No.225/245/2018/ITA.II Government of India Ministry of Finance Department of Revenue (CBDT) North Block, New Delhi, the 25'h of July, 2018 In exercise of powers conferred under section 138(1)(a) of Income tax Act. 1961 ('Act'). the Central Board of Direct taxes, hereby directs that income-tax authorities specified in column (3) of the Table below shall furnish the information as mentioned in the corresponding entry in column (2) to the Director General, Central Economic Intelligence Bureau. Department of Revenue, Government of India. as notified under sub- clause (ii) of clause (a) of sub-section (1) of section 138 of the Act. vide Notification No. 34/2018 dated 25.07.2018. TABLE S.No. Information to be furnished Specified Income-tax Authority [1) r2) r3) 1. Preliminary Search Report, Summary of Survey DGlT(lnvestigation) Report, Summary of Appraisal Report 2. Summary of assessment order(s) in cases Pr.CCIT. DG IT(lnvestigation). Pro searched/surveyed by DGIT(lnvestigation) C C 11'(1 n ternati onal -tax), CCIT(Exemption), CCIT(CentraI] 3. Summary of appellate order(s) of Commissioner Pr.CClT, DGIT(lnvestigation ). Pro (Appeals) in cases searched/surveyed by C C 11'(1 nternati onal -tax), DGIT(Investigation) CCIT(Exemption],CCIT(Central] 4. Details of Prosecutions Pr.CCIT, DG IT (Investigation ), Pro filed/convictions/acquittals CC 11'(1 nterna ti 0 nal-tax), CClT(Exem]Jtion),CCIT(Central), DGIT(I&CI) While furnishing the above mentioned details, as provided in section 138(1)(a) of the Act, the specified income-tax authority has to form an opinion that furnishing of such information is necessary for the purpose of enabling the specified authority in CElB to perform its functions. The protocol of furnishing information to CElB by various specified income-tax authorities shall be dealt with by the Investigation division of CBDT. Copy to:- i. PPS to FMjDir(FMO)jOSD to MOS(R)/PPS to RS ii. PPS to Chairman, CBOT and all Members, CBDT iii. Director General, Central Economic Intelligence Bureau, Delhi iv. All Pro ((siT /DsGIT(lnvestigation) v. Pro CCIT(International-tax)/CCIT(Exemption) vi. DGIT(I&CI) vii. All CCsIT(Central) viii. lTee, Central Board of Direct Taxes (4 copics) (Rajarajeswari R.) Under-Secretary-(JTA.II), CBDT ix. % Pro DGIT (Systems). New Delhi, for placing on the website: incometaxindia.gov-in x. Add!. CIT, Data base Cen for uploading on Departmental Website xi. Guard file ~\\r. (Raja(ajesM"'~~) Under-Secretary-(ITA-ll), CSDT