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    <title>Disclosure of information respecting assessees</title>
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    <description>Disclosure of information respecting an assessee under the income-tax information regime is channelled through prescribed forms and depends on the stage and availability of the relevant assessment. An application to the Chief Commissioner or Commissioner for information relating to an assessee is required in Form No. 46, and the information, where furnished, is to be supplied in Form No. 47. If the assessment has not been completed, the applicant is informed in Form No. 48. Where disclosure is considered not in the public interest, the applicant is intimated in Form No. 49.</description>
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      <description>Disclosure of information respecting an assessee under the income-tax information regime is channelled through prescribed forms and depends on the stage and availability of the relevant assessment. An application to the Chief Commissioner or Commissioner for information relating to an assessee is required in Form No. 46, and the information, where furnished, is to be supplied in Form No. 47. If the assessment has not been completed, the applicant is informed in Form No. 48. Where disclosure is considered not in the public interest, the applicant is intimated in Form No. 49.</description>
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