MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION

New Delhi, the 20th November, 2023

S.O. 4996(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 hereby specifies Deputy Director General (Tech Development Division), Unique Identification Authority of India (UIDAI), Government of India for the purposes of the said clause.

[Notification No. 99/2023/F. No. 225/94/2023-ITA.II]

Dr. CASTRO JAYAPRAKASH T, Under Secy.