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<h1>Section 138 Amended: Conditions for Disclosing Assessee Info Specified; Commissioner's Decision Final and Unchallengeable.</h1> Section 138 of the Income-tax Act is replaced to outline the conditions under which information about assessees can be disclosed. An individual may request information from the Commissioner regarding assessments made under the current or previous Income-tax Act from April 1, 1960, onward. The Commissioner can release such information if deemed in the public interest, and this decision is final and unchallengeable in court. Additionally, the Central Government can issue orders restricting the disclosure of information by public servants concerning specific classes of assessees, specifying the authorities to whom such information may be provided.