Omitted
X X X X Extracts X X X X
X X X X Extracts X X X X
....ry of a demand, prepared for the purposes of this Act, shall be treated as confidential, and notwithstanding anything contained in the Indian Evidence Act, 1872 (1 of 1872), no court shall, save as provided in this Act, be entitled to require any public servant to produce before it any such return, accounts, documents or record or any part of any such record, or to give evidence before it in respect thereof. (2) No public servant shall disclose any particulars contained in any such statement, return, accounts, documents, evidence, affidavit, deposition or record. (3) Nothing in this section shall apply to the disclosure- (i) of any such particulars for the purposes of a prosecution for any offence under the Indian....
X X X X Extracts X X X X
X X X X Extracts X X X X
....therwise appointed to hold such inquiry, or to a Public Service Commission established under the Constitution, when exercising its functions in relation to any matter arising out of any such inquiry, or to a court in connection with the prosecution arising out of any such inquiry; or (viii) with the previous permission of the Central Government, of any such particulars as may be required by any Commission of Inquiry appointed by the Central Government under the Commissions of Inquiry Act, 1952 (60 of 1952), or by any authority to which the provisions of that Act have been made applicable by the Central Government, for the purpose of any inquiry by such Commission or authority; or (ix) of any such particulars relevant to an....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... by law with the duty of inquiring into the qualifications of electors as may be necessary to establish whether a person is or is not entitled to be entered on an electoral roll; or (xvi) of so much of such particulars, to the appropriate authority, as may be necessary to establish whether a person has or has not been assessed to income-tax in any particular year or years, whereunder the provisions of any law for the time being in force such fact is required to be established; or (xvii) of such particulars to the Reserve Bank of India as are required by that Bank to enable it to compile financial statistics of international investment and balance of payments; or (xviii) of such information as may be required by an....
TaxTMI