CBDT vide Notification No. 99/2023 dated November 21, 2023, designated the Deputy Director General (Tech Development Division) of the Unique Identification Authority of India (UIDAI), a body under the Government of India. This designation is specific to the provisions of sub-clause (ii) of clause (a) of sub-section (1) of section 138 of the Income-tax Act, 1961 (“the IT Act”). The purpose of this designation is to facilitate the exchange of information related to tax evaders by the Income-tax Department with other tax authorities or enforcement agencies. Consequently, the Deputy Director General (Tech Development Division) of UIDAI is authorized to participate in the sharing of relevant information as mandated by Section 138(1) of the IT Act.

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