Section 7(6) in Taxation On Income (Investigation Commission) Act, 1947
(6)Nothing in section 54 of the Indian Income- tax Act, 1922 (XI of 1922 ) or in that section as applied to excess profits tax by section 21 of the Excess Profits Tax Act, 1940 (XV of 1940 ) shall apply to the disclosure of any of the particulars referred to therein in any proceeding before the Commission or in any report made by the Commission to the Central Government or in any report made to the Commission by a person authorised under sub- section (2) of section 6.
