Notification No : 137
Section(s) Referred :
Date of Issue : 23/5/2003
Notification No. 137 of 2003, dt. 23rd May, 2003
S.O. 576 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.
[F.No. 225/21/2003/ITA-II]

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Category : Income Tax (28059)
Type : Notifications (15996) Notifications/Circulars (32366)

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