Provisions of section 138 of the Income-tax Act. - Income Tax - 1094/CBDT

INSTRUCTION NO. 1094/CBDT Dated : September 2, 1977 Section(s) Referred: 138 Statute: Income - Tax Act, 1961 It has come to the notice of the Board that a request of Small savings Directorate of a State Government for supply of a list of the recognised Provident Funds in a particular charge was not accepted by the Commissioner of Income-tax on the ground that the provisions of section 138 of the Income-tax Act will be violated. 2. The Board is of the view that furnishing the names and the addresses of the recognised Provident Funds to the State Directorate of small savings is not hit by the provisions of section 138 of the Income-tax Act as no information regarding an assessee in respaecta of any assessment is made available to them. 3. As the above information can help Small Savings Schemes, the same may please be made available to the State Directorate of Small Saving as and when a request is received from them.