Tax information confidentiality preserved, with limited authorised inter-agency sharing and final administrative disclosure decisions. Taxpayer information is generally confidential and not to be disclosed by the Board, its officers, or entities involved in administration. The Board or ... Summary
Tax information confidentiality preserved, with limited authorised inter-agency sharing and final administrative disclosure decisions.
Taxpayer information is generally confidential and not to be disclosed by the Board, its officers, or entities involved in administration. The Board or authorised persons may furnish information to other agencies performing tax, duty, cess or foreign exchange functions, or to other laws specified by the Central Government, provided the information was obtained under the Code and is deemed necessary for the recipient's statutory functions. A Chief Commissioner or Commissioner may also disclose information on prescribed application if satisfied it is in the public interest; that decision is final. The Central Government may by notification prohibit such disclosures for specified matters or classes.
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