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    <title>Provisions of section 138 of the Income-tax Act.</title>
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    <description>Furnishing names and addresses of recognised Provident Funds to State Directorates of Small Savings does not violate section 138 because such disclosure does not make available information regarding an assessee in respect of any assessment; therefore Commissioners should provide that institutional contact information to State Directorates on request to assist Small Savings Schemes.</description>
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    <pubDate>Fri, 02 Sep 1977 00:00:00 +0530</pubDate>
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      <title>Provisions of section 138 of the Income-tax Act.</title>
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      <description>Furnishing names and addresses of recognised Provident Funds to State Directorates of Small Savings does not violate section 138 because such disclosure does not make available information regarding an assessee in respect of any assessment; therefore Commissioners should provide that institutional contact information to State Directorates on request to assist Small Savings Schemes.</description>
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      <pubDate>Fri, 02 Sep 1977 00:00:00 +0530</pubDate>
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