Power to disclose information in respect of assessee

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....he 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 respect of an assessee to any other person performing any functions under- (a) any law ....

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....red 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 of his functions under this Code, if- (a) the person makes an application to the Chief Commissioner or Commissioner in the prescribed form; and (b) the Chief Co....