MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi, the 1st October, 2018
S.O. 5157(E).—In exercise of powers conferred under sub-section (2) of section 138 of Income-tax Act, 1961 (43 of 1961), Central Government, having regard to all relevant factors in respect of a valid declaration made under ‘Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana, 2016 (PMGKY Scheme), contained in Chapter IXA of the Finance Act, 2016, inserted by the Taxation Laws (Second Amendment) Act, 2016 (No. 48 of 2016), hereby directs than no public servant shall produce before any person or authority, any such document or record or any information or computerised data or part thereof as comes into his possession during the discharge of official duties regarding the PMGKY Scheme, other than those specified in section 199-O of Taxation Laws (Second Amendment) Act, 2016 (No. 48 of 2016).
[Notification No. 59/2018, F. No. 225/355/2018-ITA-II] RAJARAJESWARI R., Under Secy.