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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
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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