VittSphere ONE Calculators Blog CA Prabhakar Kumar · FCA · ICAI 560762
Calculators Blog Handle my notice
Case law › Notifications › 2018 › Notification 6/2018 [F. No.225/61/2018/ITA-II]
Notification 12 February 2018

Notification 6/2018 [F. No.225/61/2018/ITA-II]

To BE Published in the Gazette of INDIA, Extraordinary, Part II, section 3, Sub-section (ii)

What this is

Notification 6/2018 [F. No.225/61/2018/ITA-II] was published on 12 February 2018. Its subject is To BE Published in the Gazette of INDIA, Extraordinary, Part II, section 3, Sub-section (ii).

This notifies a named person, body, fund or instrument for the purpose of a provision. Nothing in it changes the provision itself.

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.
Under the 1961 ActNow
s.3s.3
s.138s.258

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

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
New Delhi, the 12th of February, 2018

NOTIFICATION

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 Income-tax 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 II), CBDT
(F.No. 225/61/2018-ITAII)

Notification No. /2018

To
The Manager,
Government of India Press,
Mayapuri, New Delhi

Copy forwarded to:-
1. PPS to FM/Dir(FMO)/OSD to MoS(R)/PPS to RS/PPS to Chairman, CBDT and all Members, CBDT
2. Chief Executive Officer, GeM, Delhi
3. ProDGIT(Systems), N.Delhi
4. All Pr.CCsIT/DGsIT for kind information
5. ITCC, Central Board of Direct Taxes (4 copies)
6. ProDGIT (Systems), New Delhi, for placing on the website: incometaxindia.gov.in
7. Addl. CIT, Data base Cell for uploading on Departmental Website
8. Guard file

(Rohit Garg)
Director-(ITA.II), CBDT
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 conferred under 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), New Delhi (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 dated ............• under sub-clause (ii) of clause (a) of sub-section (1) of section 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 of the sellers;
iii. Key Director's details related to the sellers; and
iv. Any further information considered necessary for verification of antecedents of the sellers (to be decided on basis of mutual consultation between Pr. 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 above parameters can also be in form of online verification by GeM portal for which necessary system enablement would be provided by Pr. DGIT(Systems). However, information being shared under section 138 of the Act by the Income-tax Department with GeM shall be used only for its internal purposes & not shared/passed on to other institution/agency.

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

4. A copy of the MoU shall be forwarded to this division for record purposes.

(Rohit Garg)
Director-(ITA.II), CBDT

Copy forwarded to:-
i. PPS to FM/Dir(FMO)/OSD to MoS(R)/PPS to RS/PPS to Chairman, CBDT and all Members, CBDT
ii. Chief Executive Officer, GeM, Delhi
iii. ProDGIT(Systems), N.Delhi
iv. All Pr.CCsIT/Pr. DGsIT for kind information
v. ITCC, Central Board of Direct Taxes (4 copies)
vi. O/O ProDGIT (Systems), New Delhi, for placing on the website: incometaxindia.gov.in
vii. Addl. CIT, Data base Cell for uploading on Departmental Website
viii. Guard file

(Rohit Garg)
Director-(ITA-II), CBDT

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

← Notification No. 9 /2018 [F.No.178/29/2017-ITA-I)] / SO 697(E)  ·  Notification 5/2018 [F. No.203/02/2017/ITA-II] →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.