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<h1>Information disclosure under income tax law is structured through a prescribed form, with assessee details, item-wise data, and a public interest refusal clause.</h1> Form No. 89 prescribes the format for furnishing information under section 258(2) of the Act, including the applicant's reference, the assessee's particulars, the relevant tax year, and the information sought. It requires personal details such as name, PAN, status, address, and contact information, and provides for free-text information details, upload, and an annexure if space is insufficient. The form also includes a refusal clause where the designated income-tax authority is not satisfied that disclosure is in the public interest.
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