Section 138

Disclosure of information respecting assessees

Notified income-tax authorities for purposes of section 138(1)(a)1 :

Officer/Authority

Notification

No.

Date

1. (a) Director of Inspection;

 

 

(b) Additional Director of Inspection;

 

(c) Deputy Director of Inspection; Nil

Nil

8-8-1975

(d) Commissioner of Income-tax;

[F. No. 403/102/74-ITCC]

(e) Additional Commissioner of Income-tax; and

 

(f) Inspecting Assistant Commissioner of Income-tax.

 

 

 

 

2.(a) Chief Commissioner of Income-tax;

 

(b) Director General of Income-tax;

 

(c) Commissioner of Income-tax;

SO731(E)

28-7-2000

(d) Director of Income-tax; SO 731(E)

 

(e) Additional Commissioner of Income-tax;

 

(f) Additional Director of Income-tax;

 

(g) Joint Commissioner of Income-tax; and

 

(h) Joint Director of Income-tax.

 

 

n Notified authorities under section 138(1)(a)(ii)

Officer/Authority

Notification

No.

Date

Registrar of Companies

SO 1237

29-3-1968

Cane Commissioner, U.P.

SO 3490

7-7-1971

Commission of Inquiry on Large Industrial Houses

SO 782

23-1-1973

Commissions for Departmental Inquiries, appointed as the inquiring authority under section 3(b) of the Departmental Inquiries (Enforcement of Attendance of  Witness & Production of Documents) Act, 1972

SO 3371

31-10-1973

Fact Finding Committee on Newspaper Economics

SO 504

27-11-1973

All Officers of or above the rank of a Superintendent of Police of the Delhi Special Police Establishment constituted by the Delhi Special Establishment Act, 1946

SO 4747

8-8-1975

Director of Vigilance and Anti-Corruption, Madras

SO 4259

23-8-1975

Settlement Officers and Assistant Settlement Officers of the Board of Revenue, Government of West Bengal

SO 2749

29-6-1976

Officers of or above the rank of a Superintendent of Police serving in the Vigilance Bureau created by the Punjab Government

SO 3030

20-9-1980

All Officers of or above the rank of Superintendent of Police serving in the Department of Vigilance, Government of Bihar

SO 927

19-11-1981

Class I Officers, Reserve Bank of India, Regional Office, Ahmedabad

SO 186

9-12-1983

All Officers for or above the rank of Superintendent of Police of the Special Police Establishment, Government of Madhya Pradesh

SO 258

9-12-1983

Karnataka State Vigilance Commission, Bangalore or any Officer specifically authorised by the Commission

SO 259

23-12-1983

Class I Officer of Anti-Corruption Bureau of Hyderabad

6101

8-1-1985

Director/I.G.P., Anti-Corruption Bureau, Government of Maharashtra and any other officer duly authorised by him in writing in respect of specific case

6135

4-2-1985

Registrar of Co-operative Societies, Sachivalaya, Ahmedabad

6136

4-2-1985

Director/I.G.P., Vigilance Bureau of Punjab, Patiala

6137

4-2-1985

Commissioner, Municipal Corporation, Rajkot

6139

4-2-1985

Director, Anti-Corruption Bureau, Hyderabad, Government of Andhra Pradesh

6196

17-4-1985

Uttar Pradesh Vigilance Commissioner, U.P., Lucknow

SO 3177

18-7-1986

Superintendent of Police, Vigilance, Flying Squad II, Punjab, Patiala

SO 2973

17-6-1987

Superintendent of Police, Madhya Pradesh Special Police, attached to Lokayukt

SO 2982

30-6-1987

Lokayukt and Up-Lokayukt, Madhya Pradesh, Bhopal

SO 8458

18-9-1989

Superintendent of Police, Vigilance and Anti-Corruption Directorate, Government of Assam

SO 241

26-12-1990

Director (Vigilance), State Vigilance Organisation, Orissa

SO 1129

20-3-1991

Superintendent of Police, State Vigilance Bureau, Haryana

SO 2977

16-11-1992

Securities and Exchange Board of India

9206

10-2-1993

Board for Industrial and Financial Reconstruction

SO 1375

28-5-1993

Special Court (Trial of Offences Relating to Transactions in Securities) Act, 1992, Room No. 24, Jeevan Deep, Parliament Street, New Delhi

SO 1376

28-5-1993

Bureau of Investigation, Lokayukt, Bangalore

SO 2463

21-10-1993

Director, Anti-Corruption Bureau, Gujarat

11040

19-8-1999

 

[F. No. 225/121/99-IT(A-II)]

Central Provident Fund Commissioner, Employees’ Provident Fund Organisation, India or any other officer, not below the rank of Regional Provident Fund Commissioner, duly authorised by him in writing in respect of such specific case for the purpose of the said sub-clause.

SO 199

7-1-2003

Director, Serious Fraud Investigation Office, Department of Company Affairs, Ministry of Finance

SO 323*

10-3-2004

Home Secretary-cum-Chief Vigilance Officer and Superintendent of Police or Senior Superintendent  of Police-cum-Incharge, Vigilance Cell, Chandigarh

SO 370

18-3-2004

Information not to be disclosed, and the exceptions - No public servant shall—

   (i) furnish any information contained in any statement made, return furnished or accounts or documents produced under the provisions of the Act, or in any evidence given, affidavit or deposition made in the course of any assessment proceedings under the Act or the Indian Income-tax Act, 1922 (11 of 1922) (other than proceedings under Chapter XXII of the Act or Chapter VIII of the Indian Income-tax Act, 1922), or in any record of any assessment proceedings or any proceeding relating to recovery of a demand, by or on behalf of or in respect of an assessee being a banking company within the meaning of section 34A of the Banking Companies Act, 1949 (10 of 1949), or

  (ii) produce before any person or authority any such document or record or part thereof:

Provided that nothing contained hereinbefore shall apply to the disclosure of such information (including the production of such document or record)—

   (i) for the purpose of a prosecution for any offence under the Indian Penal Code in respect of any such statement, return, accounts, documents, evidence, affidavit or deposition or for the purpose of a prosecution for any offence under the Act; or

  (ii) to any person acting in the execution of the Act, where it is necessary or desirable to disclose the same to him for the purposes of the Act; or

(iii) where the disclosure is occasioned by the lawful employment under the Act or any process for the service of any notice or the recovery of any demand under the Act; or

(iv) where the disclosure is to an authorised officer of the Central Government or a State Government and is necessary for the purpose of enabling that Government to levy or realise any tax imposed by it; or

  (v) where the disclosure is made in pursuance of any order made under sub-section (2) of section 19 of the Foreign Exchange Regulation Act, 1947, or for the purpose of any proceeding or of a prosecution for an offence under section 23 of that Act; or

(vi) to the Reserve Bank of India for enabling to compile financial statistics of international investment and balance of payments; or

(vii) to an authorised officer of the Government of any country outside India for the granting of relief in respect of, or for the avoidance of double taxation as may be necessary for the purposes of section 90 of the Act; or

(viii)      where the disclosure is occasioned by the lawful exercise by any public servant of his powers under the Indian Stamps Act, 1899 (2 of 1899), to impound an insufficiently stamped document; or

(ix) to a civil court in any suit or proceeding to which the Government or any income-tax authority is a party, which relates to any matter arising out of any proceeding under the Act or under any other law for the time being in force authorising any income-tax authority to exercise any powers thereunder; or

  (x) to the Comptroller and Auditor-General of India for the purpose of enabling him to discharge his functions under the Constitution; or

(xi) to any officer appointed by the Comptroller and Auditor-General of India or the Central Board of Direct Taxes to audit income-tax receipts or refunds; or

(xii) for the purpose of any inquiry into the conduct of an official of the Income-tax Department, to any person appointed by the Commissioner under the Public Servants (Inquiries) Act, 1850, or to an officer otherwise appointed to hold such enquiry, or to a Public Service Commission established under the Constitution, when exercising its functions in relation to any matter arising out of any such inquiry, or to a Court in connection with the prosecution arising out of any such inquiry; or

(xiii)      to any Commission of Inquiry appointed by the Central Government under the Commissions of Inquiry Act, 1952 (60 of 1952), or to any authority to which the provisions of that Act have been made applicable by the Central Government, if such information or document is required for the purpose of any inquiry by such Commissioners or authority and the previous permission of the Central Government had been obtained; or

(xiv)      for the purpose of an inquiry into a charge of misconduct in connection with income-tax proceedings against a legal practitioner or a chartered accountant to the authority empowered to take disciplinary action against members of the profession to which he belongs; or

(xv) to any officer or department of the Central Government or of a State Government for the purpose of investigation into the conduct and affairs of any public servant or to a Court in connection with any prosecution of the public servant arising out of any such investigation.

           Notification : No. SO 2048, dated 23-6-1965.

Notified order under section 138(2) - In exercise of the powers conferred by sub-section (2) of section 138 of the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the Act), the Central Government having regard to all the relevant factors, hereby directs that no public servant shall produce before any person or authority any such document or record or any information or computerised data or part thereof as comes into his or her possession during the discharge of official duties :

Provided that nothing contained hereinbefore shall apply—

   (i)   to the disclosure of information (including the production of such document or record or supply of computerised data) in respect of allotment of Permanent Account Number, Tax Deduction Account Number and computerisation of income-tax records relating to the income-tax assessees, to the persons or agencies as the Director General of Income-tax (Systems) may decide from time to time, in accordance with directions and guidelines issued by the Central Board of Direct Taxes;

  (ii)   to the disclosure of any information in accordance with the notifications issued under section 138 from time to time - Notification : No. SO 576(E), dated 23-5-2003.