Section 61(3)(a) in The Maharashtra Agricultural Income Tax Act, 1962
(a)of any such particulars in respect of any such statement, return, accounts, documents, evidence, affidavit or deposition for the purpose of any prosecution under the Indian Penal Code or the Prevention of Corruption Act, 1947, or the Defence of India Ordinance, 1962 or any rules or orders made thereunder or for carrying into effect the provisions of this Act; or