Section 258: disclosure of information relating to assessees

Sharing information with other government bodies

The Board, or any income-tax authority specified by it, may furnish information received or obtained by an income-tax authority in the performance of its functions to:

• Any officer, authority or body performing functions under a law relating to imposition of tax, duty or cess, or dealing in foreign exchange as defined under the Foreign Exchange Management Act, 1999; or
• Any officer, authority or body performing functions under any other law, where the Central Government considers it necessary in the public interest and specifies this by notification

Sharing information with a third-party applicant

A Principal Chief Commissioner/Chief Commissioner/Principal Commissioner/Commissioner may furnish information relating to an assessee to a person who applies in the prescribed form, if satisfied it is in the public interest to do so. The decision of that authority in this regard is final and cannot be questioned in any court of law.

Government power to restrict disclosure

Irrespective of the above, the Central Government may, having regard to practices, usages, customs or other relevant factors, direct by notification that no information or document shall be furnished or produced by a public servant in respect of specified matters relating to a specified class of assessees, except to the authorities named in that notification.

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