Disclosure of recognised Provident Fund identities allowed to State small-savings directorates where no assessment-related taxpayer information is disclosed. Furnishing names and addresses of recognised Provident Funds to State Directorates of Small Savings does not violate section 138 because such disclosure does not make available information regarding an assessee in respect of any assessment; therefore Commissioners should provide that institutional contact information to State Directorates on request to assist Small Savings Schemes.
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 recognised Provident Fund identities allowed to State small-savings directorates where no assessment-related taxpayer information is disclosed.
Furnishing names and addresses of recognised Provident Funds to State Directorates of Small Savings does not violate section 138 because such disclosure does not make available information regarding an assessee in respect of any assessment; therefore Commissioners should provide that institutional contact information to State Directorates on request to assist Small Savings Schemes.
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