Disclosure of tax information clarified: statutory provisions govern permitted disclosures, removing prior ambiguity and restoring scope. The amendment clarifies that disclosures of taxpayer information by income-tax authorities are governed by the provisions of sub-section (1) of section 138 of the Income-tax Act, substituting the earlier reference to notifications under section 138 so as to remove ambiguity that limited disclosures only to authorities named in subsequent notifications. The substitution is retrospective to the original notification date, thereby harmonizing the notification with the Act's categories of permitted disclosure and removing any perceived restraints.
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.
Disclosure of tax information clarified: statutory provisions govern permitted disclosures, removing prior ambiguity and restoring scope.
The amendment clarifies that disclosures of taxpayer information by income-tax authorities are governed by the provisions of sub-section (1) of section 138 of the Income-tax Act, substituting the earlier reference to notifications under section 138 so as to remove ambiguity that limited disclosures only to authorities named in subsequent notifications. The substitution is retrospective to the original notification date, thereby harmonizing the notification with the Act's categories of permitted disclosure and removing any perceived restraints.
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