Section 34A(3) in The Assam Agricultural Income-Tax Act, 1939
(3)Nothing in this section shall apply to the disclosure of any of the particulars referred to in sub-section (1) for the purpose-(a)of a prosecution under the Indian Penal Code, 1860, or the Prevention of Corruption Act, 1947 in respect of any such statement, return, accounts, document or evidence;(b)of a prosecution under this Act;(c)of assessment to an officer of the Central Government as may be necessary for the purpose of enabling the Central Government to levy or realise any income-tax imposed by it;(d)of assessment to any Officer of the State Government as may be necessary for the purpose of enabling such Officer to levy or realise any tax imposed by the State Government; or(e)of audit of receipt or refunds under this Act by any officer appointed by the Controller and Auditor General of India for such purpose.
