Information sharing obligations: tax authorities may disclose only relevant confidential information to enable an anti-corruption body's statutory functions. The Central Government designates Lokayukt and Up-Lokayukt, Uttar Pradesh as a specified authority to receive information from income-tax authorities. Income-tax authorities must furnish only relevant and precise information after forming an opinion that disclosure is necessary to enable the designated body to perform its functions, and must require the recipient to maintain absolute confidentiality of the information supplied.
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.
Information sharing obligations: tax authorities may disclose only relevant confidential information to enable an anti-corruption body's statutory functions.
The Central Government designates Lokayukt and Up-Lokayukt, Uttar Pradesh as a specified authority to receive information from income-tax authorities. Income-tax authorities must furnish only relevant and precise information after forming an opinion that disclosure is necessary to enable the designated body to perform its functions, and must require the recipient to maintain absolute confidentiality of the information supplied.
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