The Ministry of Finance issued Notification No. S.O. 498(E). dated January 28, 2025, under the powers of the Information Technology Act, 2000, has declared specific computer resources of the Directorate of Income Tax (Systems) as “protected systems.” These include infrastructure and databases of TRACES, e-filing systems, Income Tax Business Applications, and Project Insight. Only authorized personnel can access these systems, including designated employees of the Directorate, managed service providers, third-party vendors, and approved consultants, regulators, auditors, or stakeholders. Access is granted on a role-based or case-specific basis, with written authorization required. The notification takes effect from its publication date in the Official Gazette.
“In exercise of the powers conferred by sub-sections (1) and (2) of section 70 of the Information Technology Act, 2000 (21 of 2000), the Central Government hereby declares the following computer resources of Directorate of Income Tax (Systems) under Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, along with their associated dependencies to be protected systems for the purpose of the said Act:
(a) Tax Deducted at Source Reconciliation Analysis and Correction Enabling System (TRACES) Web Portal Infrastructure, Assessing Officers Web Portal Infrastructure, Centralized Processing Cell (Tax Deducted at Source) Application & its Database and Database for Records Management of Centralized Processing Cell (Tax Deducted at Source).
(b) e-filing Front Office Web Portal Infrastructure, Integrated e-filing &Centralised Processing Centre Application and its Database, Back Office Web Portal Infrastructure and Tax Information Network Master Database of Integrated e-filing & Centralised Processing Centre.
(c) Income Tax Business Application (ITBA) & Its Database, Permanent Account Number Master Database and Tax Deduction and Collection Account Number (TAN) Master Database of Income Tax Business Application.
(d) Insight, Reporting, Compliance & Annual Information System Web Portals Infrastructure and its Application and Database of Project Insight.
The authorised personnel having the role based access to protected systems are:
(a) any designated employee of the Directorate of Income Tax (Systems)under Central Board of Direct Taxes authorized in writing by the Directorate of Income Tax (Systems) under Central Board of Direct Taxes to access the protected system;
(b) any team member of contractual managed service provider or third-party vendor who have been authorised in writing by the Directorate of Income Tax(Systems) under Central Board of Direct Taxes for need-based access; and
(c) any consultant, regulator, Government official, auditor and stakeholder authorised in writing by the Directorate of Income Tax (Systems) under Central Board of Direct Taxes on case to case basis.
This notification shall come into force on the date of its publication in the Official Gazette.”
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/01/MINISTRY-OF-FINANCE-NOTIFICATION.pdf
