Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of <h1>Direct Taxes Code Clause 142: Conditions for Disclosing Assessee Information, Public Interest Criteria, and Government Restrictions.</h1> Clause 142 of the Direct Taxes Code, 2010, outlines the conditions under which information about an assessee can be disclosed. Generally, such information cannot be provided by tax authorities or related personnel unless specified otherwise. The Board or designated persons may share information with entities performing functions under tax or foreign currency laws if deemed necessary for public interest. The Chief Commissioner or Commissioner can disclose information upon application if it serves the public interest. Their decisions are not subject to judicial review. The Central Government can restrict information disclosure through a notified order for certain classes of assessees or authorities.
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