https://www.taxtmi.com/notifications?id=119966 The amendment clarifies that disclosures of taxpayer information by income-tax authorities are governed by the provisions of sub-section (1) of section 138 of the Income-tax Act, substituting the earlier reference to notifications under section 138 so as to remove ambiguity that limited disclosures only to authorities named in subsequent notifications. The substitution is retrospective to the original notification date, thereby harmonizing the notification with the Act's categories of permitted disclosure and removing any perceived restraints. en-us Tue, 21 Feb 2017 00:00:00 +0530 Thu, 23 Feb 2017 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=119966 The amendment clarifies that disclosures of taxpayer information by income-tax authorities are governed by the provisions of sub-section (1) of section 138 of the Income-tax Act, substituting the earlier reference to notifications under section 138 so as to remove ambiguity that limited disclosures only to authorities named in subsequent notifications. The substitution is retrospective to the original notification date, thereby harmonizing the notification with the Act's categories of permitted disclosure and removing any perceived restraints. Notifications Income Tax Tue, 21 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=119966