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<h1>Section 138 Income Tax Act allows authorities to disclose taxpayer information for public interest purposes</h1> Section 138 of the Income Tax Act, 1961 governs disclosure of information regarding taxpayers. The Board or specified income-tax authorities may furnish taxpayer information to officers performing functions under tax laws, foreign exchange regulations, or other laws specified by the Central Government in public interest. Individuals may apply to senior commissioners for taxpayer information, which may be provided if deemed in public interest, with the decision being final and non-justiciable. The Central Government can restrict information disclosure through gazette notifications, considering customary practices and relevant factors for specified taxpayer classes or authorities.