SECTION 138 OF THE INCOME-TAX ACT, 1961 - DISCLOSURE OF
INFORMATION RESPECTING ASSESSEES TO SPECIFIED OFFICER, AUTHORITY OR BODY
PERFORMING FUNCTIONS UNDER ANY OTHER LAW - NOTIFIED AUTHORITY
NOTIFICATION NO. 32/2013
[F.NO.225/62/2013-ITAT.II], DATED 18-4-2013
Whereas the Central Government is of the opinion that it is
necessary to do so in the public interest; and, therefore, 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 officers of
the rank of Joint Director and above serving in Directorate of Enforcement,
Department of Revenue, Ministry of Finance, Government of India, who are
performing functions under the Foreign Exchange Management Act, 1999 and the Prevention
of Money Laundering Act, 2002, for the purpose of the said clause.
