தனியார் டிரஸ்டுகள் தகவல் அறியும் உரிமைச் சட்ட வரம்புக்குள் வராது

செய்தியை மட்டும் படித்துக் கொள்ளுங்கள். தனியார் டிரஸ்டுகளின் வருமான வரி, செலவு, வரி விலக்கு விபரங்கள் இனி தகவல் அறியும் உரிமைச் சட்டத்தின் கீழ் பெற முடியாது. 

Income Tax Act 1961 - Section 138 Amendment

Amendment of section 138.

28. In section 138 of the Income-tax Act, for sub-section (1), the following sub-section shall be substituted, namely:—

"(1) (a) The Board or any other Income-tax authority specified 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 as defined in section 2 (d) of the Foreign Exchange Regulation Act, 1947 (7 of 1947.); 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 relating to any assessee in respect of any assessment made under this Act or the Indian Income-tax Act 1922 (11 of 1922) 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 Commissioner in the prescribed form for any information relating to any assessee in respect of any assessment made under this Act or the Indian Income-tax Act. 1922 (11 of 1922). on or after the 1st day of April, 1960, the 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 in respect of that assessment only and his decision in this behalf shall be final and shall not be called in question in any court of law.".

[Finance (No. 2) Act, 1967]

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