138. [ Disclosure of information respecting assessees. [ Substituted by Act 5 of 1964, Section 33, for Section 138 (w.r.e.f. 1.4.1964).]
- ] [Substituted by Act 20 of 2002, Section 57, for Section 132-B (w.e.f. 1.6.2002).][(1)(a) The Board or any other income-tax authority specified by it by a general or special order in this behalf may furnish or cause to be furnished to-(i)any officer, authority or body performing any functions under any law relating to the imposition of any tax, duty or cess, or to dealings in foreign exchange as defined in section 2(d) of the Foreign Exchange Regulation Act, 1947 (7 of 1947); or(ii)such officer, authority or body performing functions under any other law as the Central Government may, if in its opinion it is necessary so to do in the public interest, specify by notification in the Official Gazette in this behalf, any such information ][received or obtained by any income-tax authority in the performance of his functions under this Act] [ Substituted by Act 4 of 1988, Section 41, for certain words (w.e.f. 1.4.1989).][, as may, in the opinion of the Board or other income-tax authority, be necessary for the purpose of enabling the officer, authority or body to perform his or its functions under that law. [Substituted by Act 20 of 1967, Section 28, for sub-Section (1) (w.r.e.f. 1.4.1967).](b)Where a person makes an application to the ] [Chief Commissioner or Commissioner] [ Substituted by Act 4 of 1988, Section 2, for " Commissioner" (w.e.f. 1.4.1988).][in the prescribed form for any information relating to any assessee ] [Substituted by Act 20 of 1967, Section 28, for sub-Section (1) (w.r.e.f. 1.4.1967).] [received or obtained by any income-tax authority in the performance of his functions under this Act] [Substituted by Act 4 of 1988, Section 41, for certain words (w.e.f. 1.4.1989).][, the ] [Substituted by Act 20 of 1967, Section 28, for sub-Section (1) (w.r.e.f. 1.4.1967).][Chief Commissioner or Commissioner] [ Substituted by Act 4 of 1988, Section 2, for " Commissioner" (w.e.f. 1.4.1988).][may, if he is satisfied that it is in the public interest so to do, furnish or cause to be furnished the information asked for ] [Substituted by Act 20 of 1967, Section 28, for sub-Section (1) (w.r.e.f. 1.4.1967).] [* * *] [ Omitted by Act 4 of 1988, Section 41 (w.e.f. 1.4.1989).][and his decision in this behalf shall be final and shall not be called in question in any Court of law.] [Substituted by Act 20 of 1967, Section 28, for sub-Section (1) (w.r.e.f. 1.4.1967).](2)[ Notwithstanding anything contained in sub-section (1) or any other law for the time being in force, the Central Government may, having regard to the practices and usages customary or any other relevant factors, by order notified in the Official Gazette, direct that no information or document shall be furnished or produced by a public servant in respect of such matters relating to such class of assessees or except to such authorities as may be specified in the order.] [ Substituted by Act 5 of 1964, Section 33, for Section 138 (w.r.e.f. 1.4.1964).]
