Power to disclose information in respect of assessee

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.... officer, authority or executive and ministerial staff, in the secretariat, attached office or sub-ordinate office of the Board; or     (c) any person, agency or authority engaged in any manner in the administration of this Code. (2)  However, the Board, or any person specified by it by an order in this behalf, may furnish, or cause to be furnished, any information in res....

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....the person furnishing the information, necessary for the purpose of enabling the other person receiving the information to perform the functions under the laws referred to in that sub-section. (4) The Chief Commissioner or Commissioner may furnish, or cause to be furnished, to any person any information relating to any assessee received or obtained by any income-tax authority in the performance....