Disclosure of taxpayer information: Central government specifies APC and Secretary, Agriculture & Co operation Telangana under Section 138 for disclosure. The Central Government, under the Income tax disclosure provision, designates the Agriculture Production Commissioner and the Secretary to the Government, Agriculture & Co operation Department, Government of Telangana as the specified functionaries authorised to receive information respecting assessees for the purposes of the cited clause, enabling inter departmental information sharing within the statutory disclosure framework.