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Disclosure of information relating to assessees.

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....g to the imposition of any tax, duty or cess, or dealings in foreign exchange as defined in section 2(n) of the Foreign Exchange Management Act, 1999 (42 of 1999); or (b) such officer, authority or body performing functions under any other law, if in the opinion of the Central Government it is necessary so to do in the public interest, as it may specify by notification in this behalf, any such ....

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Disclosure of information relating to assessees.