CBDT appoints Pr. DGIT(Systems) as the ‘designated authority’ under section 138 of the IT Act


Government of India

Ministry of Finance

Department of Revenue

Central Board of Direct Taxes

New Delhi, the 12th of February, 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 Chief Executive Officer, Government e Marketplace (GeM) for purposes of the said clause.

This Notification has to be read with order under section 138(1 )(a) of Incometax Act, 1961 dated 12.02.2018 in file of even number, issued by the Central Board of Direct Taxes, notifying Principal Director General of Income-tax (Systems) as the ‘designated authority’ for furnishing information to the authority being notified.

(Rohit Garg)

Director-(ITA ll),

CBDT (F.No. 225/61/2018-ITAII)

F.No. 225/61/2018/ITA.II .

Government of India

Ministry of Finance

Department of Revenue(CBDT)

North Block, New Delhi, the 12th of February, 2018

In exercise of powers conferr ed und er section 138(1)[a) of Income tax Act, 1961 (“Act’), the Central Board of Direct taxes hereby directs that Principal Director General of Income-tax [Systems), NewDelhi (Pr. DGIT[Systems)) shall be the specified authority for furnishing the information to the Chief Executive Officer, Government e Marketplace [GeM) as notified vide Notification No /2018 date d …………•under sub-clause (ii) of clause (a) ofsub-section (1) ofsection 138 of the Act.

2. Following information regarding entities seeking registration with GeM as sellers shall be furnished:

i. Pan data in respect of seller:

ii. Latest available three years’ Balance Sheet ofthe sellers;

iii. Key Director’s details related to the sellers; and

iv, Any further information considered necessary for verification of a ntecedents of the sellers (to be decided on basis of mutual consultation be tween Pro DGIT[Systems) & GeM)

On the basis of mutual consultations between the two authorities, the information being provided by income-tax department on any of the a bove parameters can also be in form of online verification by GeM portal for which necessary system enablement would be provided by Pro DGIT(Systems). However, information being shared under section 138 of the Act by the Income-tax Department with GeMshall be used only for its internal purposes & not shared/passed on to other institution/agency.

3. To facilitate the process of furnishing information , Pro DGIT(Systems) would enter into a Memorandum of Understanding (MoU) with GeM which inter-alia, wou ld include th e-mode of transfer of data, maintenance of confiden tiality, mechanism for safe preservation of data, weed ing it out after usage etc. The frequency and time line for furnishing information shall be decided by ProDGIT(Systems) in consultation with GeM and included in the said MoU.

4. A copy of the MoUshall be forwarded to this division for reco rd purposes.

(Rohit Garg)

Director-[ITA.II), CBDT

Copy forwarded to:-

i. PPS to FM/D ir(FMO)/ OSD to MOS(R)/ PPS to RS/PPS to Chair man. CBDTan d all Members, CBDT

ii. Chief Executive Officer. GeM. Delhi

iii . ProDGIT(Systems), N.Delhi

iv. All ProCCsIT/ Pr. DGslT for kind information

v. ITCC, Central Board of Direct Taxes (4 copies)

vi. 0 / 0 ProDGIT (Syst ems), New Delhi, for placing on th e website:

vii. Addl. CIT. Data base Cell for uploading on Departmental Website

viii. Guard file

(Rohit Garg)

Director-(ITA-II), CBDT

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