Power to disclose information in respect of assessee
146 (1) No information in respect of any assessee shall be provided to any person by,-
(a) the Board;
(b) any officer, authority or executive and ministerial staff, in the secretariat, attached office or sub-ordinate office of the Board; or
(c) any person, agency or authority engaged in any manner in the administration of this Code.
(2) However, the Board, or any person specified by it by an order in this behalf, may furnish, or cause to be furnished, any information in respect of an assessee to any other person performing any functions under-
(a) any law relating to the imposition of any tax, duty or cess, or to dealings in foreign currency; or
(b) 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.
(3) The information referred to in sub-section (2) shall be only such information which fulfills the following conditions-
(a) the information is received or obtained by the Board, or any person specified by it by an order under that sub-section, in the performance of its or his functions under this Code; and
(b) the information is, in the opinion of the person furnishing the information, necessary for the purpose of enabling the other person receiving the information to perform the functions under the laws referred to in that sub-section.
(4) The Chief Commissioner or Commissioner may furnish, or cause to be furnished, to any person any information relating to any assessee received or obtained by any income-tax authority in the performance of his functions under this Code, if-
(a) the person makes an application to the Chief Commissioner or Commissioner in the prescribed form; and
(b) the Chief Commissioner or Commissioner is satisfied that it is in the public interest so to do.
(5) The decision of the Chief Commissioner or Commissioner under sub-section (4) shall be final and shall not be called in question in any court of law.
(6) The Central Government may, regardless of anything to the contrary contained in this section, direct by order notified in the Official Gazette that no information shall be furnished under sub-section (2) or sub-section (4) in respect of such matters relating to such class of assessees, or to such authorities, as may be specified in the order.
