Section - 42B - Disclosure of information respecting assessees
5[Disclosure of information respecting assessees.42B.6Where a person makes an application to the 7[Chief Commissioner or Commissioner] in the prescribed form for any information relating to any assessee in respect of any assessment made under this Act, the 8[Chief Commissioner or Commissioner] may, if he is satisfied that it is in the public interest so to do, furnish or cause to be furnished the information asked for in respect of that assessment only and his decision in this behalf shall be final and shall not be called in question in any court of law.]
5. Substituted by the Finance Act, 1964, w.e.f. 1-4-1964. Original section was inserted by the Taxation Laws (Amendment) Act, 1960, w.e.f. 1-4-1960.
6. See rule 9 and Forms I to L.
7. Substituted for "Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
8. Substituted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
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