Disclosure of taxpayer information: officers of or above Superintendent of Police in vigilance bureau authorised to receive information. The Central Government specifies that, for purposes of Section 138(1)(a)(ii) of the Income-tax Act, every officer of or above the rank of Superintendent of Police in the Vigilance Bureau of Jharkhand is an authorized recipient of information respecting taxpayers, enabling rank-based disclosure from income-tax authorities to designated law-enforcement functionaries under the statutory interagency disclosure framework.