Information furnishing under clause (b) of section 138: form prescribes required particulars and allows refusal if not public interest. Form No. 47 is the prescribed format for furnishing information under clause (b) of sub section (1) of section 138 of the Income tax Act, 1961, capturing ... Summary
Information furnishing under clause (b) of section 138: form prescribes required particulars and allows refusal if not public interest.
Form No. 47 is the prescribed format for furnishing information under clause (b) of sub section (1) of section 138 of the Income tax Act, 1961, capturing applicant reference, assessee name and address, status and assessment year and specifying the item numbers of information requested; it requires the income tax authority to provide the information or to record, sign and seal a refusal when the Chief Commissioner or Commissioner is not satisfied that disclosure of specified items is in the public interest.
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