Power to disclose information in respect of assessee.

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.... Board;           (b) any income-tax authority or officer or ministerial staff; or           (c) any person, agency or authority engaged in any manner in the administration of this Code.      (2) The Board, or any person specified by it by an order in this behalf, may furnish, or ....

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....its or his functions under this Code; and        (b) the information is, in the opinion of 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 the Commissioner may furnish, o....