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Disclosure Of Information Regarding Assessees To Certain Authorities [ Section - 138 ]

1.6.      DISCLOSURE OF INFORMATION REGARDING ASSESSEES TO CERTAIN AUTHORITIES [ SECTION 138 ]

(1)  (a) The Board or any other income-tax authority may furnish or cause to be furnished to—


(i)  any officer, authority or body performing any functions under any law relating to the imposition of any tax, duty or cess,; or

(ii)  such officer, authority or body performing functions under any other law as the Central Government may specify,

any such information which was received or obtained by any income-tax authority in the performance of his functions under this Act,  be necessary for the purpose of enabling the officer, authority or body to perform his or its functions under that law.

(b)  Where a person makes an application to the Chief Commissioner or Commissioner in the prescribed form for any information relating to any assessee received or obtained by any income-tax authority, the Chief Commissioner or Commissioner may, if he is satisfied that it is in the public interest so to do, furnish or cause to be furnished the information asked for and his decision in this behalf shall be final and shall not be called in question in any court of law.

 
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