Power to collect statistics allows tax authorities to require returns while prohibiting disclosure or use of individual data. Section 151 authorises the Commissioner to direct collection of statistics for better administration and to require specified persons to furnish information or returns; such collection is effected by notification and may be carried out by authorised officers. Section 152 prohibits publication of any individual return or information obtained under Sections 150 or 151 without the prior written consent of the concerned person and bars use of that information in proceedings; access is restricted to personnel involved in collection or compilation, with limited exceptions for prosecution and for publishing class-level aggregated information in the public interest.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Power to collect statistics allows tax authorities to require returns while prohibiting disclosure or use of individual data.
Section 151 authorises the Commissioner to direct collection of statistics for better administration and to require specified persons to furnish information or returns; such collection is effected by notification and may be carried out by authorised officers. Section 152 prohibits publication of any individual return or information obtained under Sections 150 or 151 without the prior written consent of the concerned person and bars use of that information in proceedings; access is restricted to personnel involved in collection or compilation, with limited exceptions for prosecution and for publishing class-level aggregated information in the public interest.
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