Income tax information request: prescribed form requires assessee details, assessment year, reasons, and separate application per assessee.

Application for information under clause (b) of sub-section (1) of section 138 requires use of prescribed Form No. 46 addressed to the Chief Commissioner or Commissioner, identifying the assessee by name, status and full address, specifying the assessment year, setting out points required and reasons, and including the applicant's signature, name, parentage and address; a separate application is required for each assessee and each assessment year.

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