Disclosure of taxpayer information to specified officers enables information sharing with officials enforcing foreign exchange and anti money laundering laws. Pursuant to sub clause (ii) of clause (a) of sub section (1) of section 138 of the Income tax Act, the Central Government notifies, in the public interest, officers of the rank of Joint Director and above serving in the Directorate of Enforcement who are performing functions under the Foreign Exchange Management Act, 1999 and the Prevention of Money Laundering Act, 2002, as specified officers authorised to receive disclosure of information respecting assessees.