Section 138. DISCLOSURE OF INFORMATION RESPECTING ASSESSEES.

RTI ACT notified in official gazette


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Income Tax - Notification No. 48 2009 Dated Tuesday, June 16, 2009 -
Section 138(1)(a)(ii) of the Income-tax Act, 1961 - Disclosure of
information respecting assessees to specified officer, authority or
body performing functions under any other law - Notified authority
Income Tax - Notification No. 284 2006 Dated Monday, October 09, 2006
- Under section 138 Central Government hereby specifies DG, Employees
State Insurance Corporation

Section 138. DISCLOSURE OF INFORMATION RESPECTING ASSESSEES.
(1)(a) The Board or any other income-tax authority specified 1408 by
it by a general or special order in this behalf 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 to dealings in foreign exchange 1409 as defined in section
2(d) of the Foreign Exchange Regulation Act, 1947 (7 of 1947) 1410 ;
or

(ii) Such officer, authority or body performing functions under any
other law as the Central Government may, if in its opinion it is
necessary so to do in the public interest, specify by notification in
the Official Gazette in this behalf, any such information received or
obtained by any income-tax authority in the performance of his
functions under this Act as may, in the opinion of the Board or other
income-tax authority, 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 1413b for any information relating
to any assessee received or obtained by any income-tax authority in
the performance of his functions under this Act, 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.

(2) Notwithstanding anything contained in sub-section (1) or any other
law for the time being in force, the Central Government may, having
regard to the practices and usages customary or any other relevant
factors, by order notified in the Official Gazette, direct that no
information or document shall be furnished or produced by a public
servant in respect of such matters relating to such class of assessees
or except to such authorities as may be specified in the order.