(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).]
