(3)Nothing in this section shall apply to the disclosure of-(a)Any of the particulars referred to in sub-section (1) for the purpose of investigation or prosecution under this Act or the Indian Penal Code, 1860 or any other enactment for the time being in force; or(b)Such facts to an officer of the Central Government or any State Government as may be necessary for verification of such facts or for the purposes of enabling that Government to levy or realise any tax imposed by it; or(c)Any such particulars when such disclosure is occasioned by the lawful employment under this Act of any process for the service of any notice or the recovery of any demand; or(d)Any such particulars to a Civil Court in any suit or proceeding to which the Government or nay authority under this Act is a party and which relates to any matter arising out of any proceeding under this Act or under any other law for the time being in force authorising any such authority to exercise any powers thereunder ; or(e)Any such particulars by any public servant when the disclosure is occasional by the lawful exercise by him of his powers under the Indian Stamp Act, 1899 to impound an insufficiently stamped document; or(f)Any such particulars to the Reserve Bank of India as are required by that Bank to enable it to compile financial statistics ; or(g)Any such particulars to any officer appointed by the Comptroller and Auditor General of India for the purpose of audit of tax receipts or refunds ; or(h)Any such particulars relevant to any inquiry into to charge of misconduct in connection with income tax proceedings against a legal practitioner or chartered Accountant, to the authority empowered to take disciplinary action against members of the profession to which he belongs; or(i)Such particulars to the officer of the Central Government or any State Government for such other purposes, as the State Government may, by general or special order direct; or(j)Any information relating to any class of dealers or class of transactions for publication if, in the opinion of the Commissioner, it is desirable in the public interest, to publish such information.
