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of <h1>Form No. 47: Information Disclosure Under Section 138(1)(b) of Income-tax Act 1961, Subject to Public Interest Consideration.</h1> Form No. 47 is used to provide information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961. It is issued by the office of the Chief Commissioner or Commissioner of Income-tax in response to an application requesting information for a specific assessment year. The form includes details such as the name and address of the assessee, their status, and the assessment year in question. The authority may refuse to furnish information if not deemed in the public interest, with the decision being communicated through this form.
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