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of <h1>Form 46: Application for Income Tax Info under Section 138(1)(b), Requires Assessee Details and Reason for Request</h1> Form No. 46 is an application for obtaining information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961. It is addressed to the Chief Commissioner or Commissioner of Income-tax. The applicant must provide the name, status, and complete address of the assessee for whom information is sought, specifying the assessment year starting from April 1st. The form requires the applicant to state the reasons for seeking this information. Each application must pertain to a single assessee and assessment year, and the status of the person must be indicated, such as individual or firm.
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