Disclosure of taxpayer information permitted to specified authorities for tax or public interest purposes under prescribed conditions. Section 258 authorises the Board or designated income tax authorities to furnish information about assessees to officers, authorities or bodies for the performance of their functions under tax, duty, cess or foreign exchange laws or, where notified as in the public interest, under other laws; Principal Commissioners may grant disclosure on prescribed application if satisfied it is in the public interest and their decision is final; the Central Government may by notification prohibit disclosure of information for specified classes of assessees except to named authorities.
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 of taxpayer information permitted to specified authorities for tax or public interest purposes under prescribed conditions.
Section 258 authorises the Board or designated income tax authorities to furnish information about assessees to officers, authorities or bodies for the performance of their functions under tax, duty, cess or foreign exchange laws or, where notified as in the public interest, under other laws; Principal Commissioners may grant disclosure on prescribed application if satisfied it is in the public interest and their decision is final; the Central Government may by notification prohibit disclosure of information for specified classes of assessees except to named authorities.
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