Information request procedure under income tax law requires applicant details, assessee particulars, tax year, and reasons for seeking disclosure. Application Form No. 88 prescribes the procedure for seeking information relating to an assessee under section 258(2)(a) of the Act. The applicant must furnish personal particulars, identify the assessee whose information is sought, specify the relevant tax year, describe the specific information sought, and state the reason for seeking it. The form requires signature and date, permits annexures where space is insufficient, and provides that a separate application must be made for each assessee and each tax year.
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.
Information request procedure under income tax law requires applicant details, assessee particulars, tax year, and reasons for seeking disclosure.
Application Form No. 88 prescribes the procedure for seeking information relating to an assessee under section 258(2)(a) of the Act. The applicant must furnish personal particulars, identify the assessee whose information is sought, specify the relevant tax year, describe the specific information sought, and state the reason for seeking it. The form requires signature and date, permits annexures where space is insufficient, and provides that a separate application must be made for each assessee and each tax year.
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