Central Government having regard to all the relevant factors directs that no public servant produce any document or record in his or her possession during the discharge of official duties - 137/2003 - Income Tax

Central Government Enforces Document Non-Disclosure for Public Servants u/s 138(2) of Income-tax Act, 1961.

The Central Government, under the authority of Section 138(2) of the Income-tax Act, 1961, mandates that public servants must not produce any documents, records, or data acquired during their official duties to any person or authority. Exceptions to this directive include the disclosure of information related to the allocation of Permanent Account Numbers, Tax Deduction Account Numbers, and the computerization of income tax records, as determined by the Director General of Income-tax (Systems) following guidelines from the Central Board of Direct Taxes. Additionally, disclosures permitted under Section 138(1) of the Act are exempt from this restriction.