Notification No. 69/2021 / SO 2098(E)

What it does

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 specifies the Nodal Officers of six State police agencies for the purposes of that clause, in connection with sharing of information through the National Intelligence Grid (NATGRID) platform. The officers specified are the Additional Director General of Police (STF), Assam Police; the Additional Inspector General (Intelligence), Chhattisgarh Police; the Inspector General of Police (Counter Intelligence), Punjab Police; the Additional Director General of Police (Law and Order), Uttar Pradesh Police; the Inspector General of Police (CID), West Bengal Police; and the Joint Commissioner of Police (Crime), Delhi Police.

Who it reaches

taxpayers whose information may be shared with these police agencies
the six State and Delhi police agencies named
the income-tax authority furnishing information under section 138
the NATGRID platform administration

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 Act	Now
s.138	s.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.

2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION

New Delhi, the 31st May, 2021

S.O. 2098(E).—In pursuance of sub-clause (ii) of clause (a) of sub-section (1) of Section 138 of the Incometax Act, 1961, the Central Government specifies the Nodal officers of the following State Police Agencies for the purposes of the said clause in connection with sharing of information through National Intelligence Grid (NATGRID) platform:

| S. No. | Name of the State Police | Nodal Officer |
|--------|------------------------|---------------|
| 1 | Assam Police | Additional Director General of Police (STF), Assam Police |
| 2 | Chhattisgarh Police | Additional Inspector General (Int), Chhattisgarh Police |
| 3 | Punjab Police | Inspector General of Police (Counter Intelligence), Punjab Police |
| 4 | Uttar Pradesh Police | Additional Director General of Police (Law & Order), UP Police |
| 5 | West Bengal Police | Inspector General of Police (CID), West Bengal Police |
| 6 | Delhi Police | Joint Commissioner of Police (Crime), Delhi Police |

[F. No. 225/53/2020-ITA.II/Notification No.69 /2021]

PRAJNA PARAMITA, Director

Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.

What to watch

The notification states no commencement date; it operates from its publication in the Gazette.
Only the officers named are specified, and only for information shared through the NATGRID platform.
Section 138(1)(a)(ii) governs the furnishing of information, so the safeguards and conditions of that provision continue to apply.
The specification is of a designation rather than of a named individual, so it follows whoever holds the post.

Where you meet it

Where information from income-tax records is furnished to a State police agency through NATGRID, and in any challenge to the authority for that disclosure.

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. 54/2025 [F. No. 225/213/2024/ITA-II] / SO 2479(E) — Secretary to the Government of Maharashtra specified under section 138 3 June 2025
Notification No. 20/2025 [F.No. 225/33/2025/ITA-II] / SO 1241(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 18 March 2025
Notification No. 12/2025 [F. No. 225/235/2024/ITA-II] / SO 524(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 30 January 2025
Notification No. 106/2024 [F. No. 225/181/2024/ITA-II] / SO 4276(E) — Principal Secretary to Government & Chairman specified under section 138 1 October 2024
Notification No. 52/2024 [F. No. 225/106/2024/ITA-II] / SO 2661(E) — [To BE Published in the Gazette of INDIA, Extraordinary, Part II, section 3, Sub-section (ii)] 9 July 2024
Notification No. 35/2024 [F. No. 225/196/2023/ITA-II] / SO 1538(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 22 March 2024

← Notification No. 71/2021 [F. No. 370142/19/2021-TPL] / GSR 395(E) · Notification No.5 of 2021 →

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.

Notification No.69/2021 [F. No. 225/53/2020-ITA.II] / SO 2098(E)

What this is