Summons under section 131 of the Income-tax Act, 1961 to an Editor of a News weekly asking for certain particulars in respect of certain articles - Income Tax - 542/CBDT

INSTRUCTION NO. 542/CBDT Dated : April 28, 1973 Section(s) Referred: 131 Statute: Income - Tax Act, 1961 It has come to the notice of the Board that in one case an Income-tax Officer issued summons under section 131 of the Income-tax Act, 1961 to an Editor of a News weekly asking for certain particulars in respect of certain articles which had appeared in the said weekly. Though technically speaking such an action of the Income-tax Officer may not be considered incorrect, it has to be borne in mind that the journalists have long insisted on the right to refuse to disclose the source of information published by them. As an attempt by the Income-tax Officer to get at the information relating to articles published in the newspapers/magazines is considered by the journalists as an infringement on the freedom of Press, it has been decided by the Board that the Income-tax Officers should refrain from issuing summons to the Editors of newspapers/magazines in respect of any proceeding under the Direct Tax Laws. 2. The broader question of what treatment should be accorded to the Editors of Newspapers/magazines in such cases and how relevant information is to be obtained from them even if found necessary is separately under consideration of the Board in consultation with the Law Ministry. After the opinion of the Law Ministry is known, fresh instructions would be issued in this regard. 3. This may be brought to the notice of the officers working in each charge.