TaxTMI 
TaxTMI 
Disclosure of information respecting assessees
X X X X Extracts X X X X
X X X X Extracts X X X X
....ons under any law relating to the imposition of any tax, duty or cess, or to dealings in foreign exchange as defined in 8[clause (n) of section 2 of the Foreign Exchange Management Act, 1999 (42 of 1999)]; or (ii) such officer, authority or body performing functions under any other law as the Central Government may, if in its opinion it is necessary so to do in the public interest, specify by no....
X X X X Extracts X X X X
X X X X Extracts X X X X
....if he is satisfied that it is in the public interest so to do, furnish or cause to be furnished the information asked for 7[****] and his decision in this behalf shall be final and shall not be called in question in any court of law.] (2) Notwithstanding anything contained in sub-section (1) or any other law for the time being in force, the Central Government may, having regard to the practices a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....1922), on or after the 1st day of April, 1960, the Commissioner may, notwithstanding anything contained in section 137, if he is satisfied that there are no circumstances justifying its refusal, furnish or cause to be furnished the information asked for." 2. Substituted vide Section 28 of the Finance (No. 2) Act, 1967 w.e.f. 01-04-1967 before it was read as, "(1) Where a person makes an ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, "Commissioner" 5. Substituted vide Section 41 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1989 before it was read as, "in respect of any assessment made under this Act or the Indian Income-tax Act, 1922 (11 of 1922), on or after the 1st day of April, 1960" 6. Substit....