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Indian Income-Tax Act, 1922

Section - 59B - Disclosure of information respecting tax payable

59B. Disclosure of information respecting tax payable.—Where a person makes an application to the Commissioner in the prescribed form and after payment of the prescribed fee for information as to the amount of tax determined as payable by any assessee in respect of any assessment made on or after the 1st day of April, 1960, the Commissioner may, notwithstanding anything contained in section 54, if he is satisfied that there are no circumstances justifying its refusal, furnish or cause to be furnished the information asked for.]

 

 

[As amended up to date]

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