Reciprocal use of tax returns permits information sharing between income-tax and interest-tax regimes for administration. Reciprocal statutory authorization permits information contained in any statement or return made or furnished under the Income-tax Act to be used for the purposes of the Interest-tax Act, and information contained in any statement or return made or furnished under the Interest-tax Act to be used for the purposes of the Income-tax Act.
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.
Reciprocal use of tax returns permits information sharing between income-tax and interest-tax regimes for administration.
Reciprocal statutory authorization permits information contained in any statement or return made or furnished under the Income-tax Act to be used for the purposes of the Interest-tax Act, and information contained in any statement or return made or furnished under the Interest-tax Act to be used for the purposes of the Income-tax Act.
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