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 Act, 1961
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Confidentiality of official records: prohibition on public servant disclosure with narrow tax administration exceptions. No public servant shall produce or disclose any document, record, information or computerised data acquired during official duties, subject only to disclosure for allotment and administration of Permanent Account Number and Tax Deduction Account Number and for computerisation of income tax records to agencies designated by the Director General of Income tax (Systems) under directions of the Central Board of Direct Taxes, and disclosures authorised under the relevant statutory provision.
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.
Confidentiality of official records: prohibition on public servant disclosure with narrow tax administration exceptions.
No public servant shall produce or disclose any document, record, information or computerised data acquired during official duties, subject only to disclosure for allotment and administration of Permanent Account Number and Tax Deduction Account Number and for computerisation of income tax records to agencies designated by the Director General of Income tax (Systems) under directions of the Central Board of Direct Taxes, and disclosures authorised under the relevant statutory provision.
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