Association of persons or body of individuals or artificial juridical person formed for a particular event or purpose - Income Tax Bill, 2025 - Old Version
Association of persons or body of individuals or artificial juridical person formed for a particular event or purpose - Income Tax Bill, 2025 - Old Version
Disclosure restrictions permit limited sharing of taxpayer information with specified authorities subject to public interest and government notification. Restrictions permit controlled disclosure of assessee information by the Board or designated income tax authorities to specified officers or bodies for ... Summary
Disclosure restrictions permit limited sharing of taxpayer information with specified authorities subject to public interest and government notification.
Restrictions permit controlled disclosure of assessee information by the Board or designated income tax authorities to specified officers or bodies for performance of their statutory functions, subject to a public interest test. Senior income tax officials may furnish information on prescribed application if satisfied it serves the public interest, their decision being final. The Central Government may notify that no information for specified classes of assessees shall be furnished except to authorities it specifies.
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