CEO Government e Marketplace (GeM) notified u/s 138(1) (a)(ii) for the purposes of furnishing information by Income Tax Department
Section 138 contains provisions for disclosure of information respecting assessee. As per the provisions, a person can make an application to the Income Tax Department in Form No. 46 seeking information relating to any assessee. The information shall be provided subject to satisfaction that disclosure of the information sought is in the public interest.
The section further obligates CBDT/Authorised Income Tax Authority to furnish to notified authorities functioning under any other Law so as to enable it to perform its function under that Law.
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, has specified Chief Executive Officer, Government e Marketplace (GeM) for purposes of the said clause.
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