(3)Nothing in this section shall apply to the disclosure--(a)of any of the particulars referred to in sub-section (1) for the purposes of a prosecution under the Indian Penal Code, 1860 (Act XLV of 1860) or the Prevention of Corruption Act 1947 (Act II of 1947) in respect of any such statement, return, accounts, documents or evidence, or for the purpose or a prosecution under this Act, or(b)of such facts, to an officer of the Central Government as may be necessary for the purpose of enabling that Government to levy or realise any tax imposed by it, or(c)of such facts to any officer of this State or any other State Government as may be necessary for the purpose of enabling such officer to levy or realise any tax imposed by that Government,(d)to any person for purposes other than those referred to in clause (a) to (c), if the State Government consider necessary in the public interest.
