CA Divyajeet Singh Sabharwal
Quick Summary
The right to information and tax administration are two critical pillars of a functioning democracy. While the Right to Information Act (RTI Act) empowers citizens to access information held by public authorities, the Income Tax Act (IT Act) seeks to ensure confidentiality of taxpayer information wh
Daily Limit Reached
You have reached your daily limit of 2 Free Articles
Subscribe to CCI PRO for unlimited access
Why Upgrade to CCI PRO?
- No Ads
- WhatsApp Broadcasts
- Daily E-Newsletter
- Unlimited Articles Access
BEST VALUE
2 YEAR PLAN
3,499
(Inclusive of GST)
1 YEAR PLAN
1,999
(Inclusive of GST)
View all CCI PRO benfits
Already a PRO member? Login here for an ad-free experience.
FAQ :
Section 138 of the Income Tax Act authorises income-tax authorities to disclose taxpayer information to specified bodies for purposes other than tax assessment, provided the Chief Commissioner or Commissioner is satisfied it's in the public interest.
Section 22 of the RTI Act exempts certain information, including that related to income tax assessments and taxpayer identities, from disclosure unless it's in the public interest or for the larger public good.
The conflict arises over whether Section 138 of the IT Act, dealing specifically with taxpayer information disclosure, overrides the broader exemption in Section 22 of the RTI Act.
Arguments include the specificity of Section 138, the parliamentary intent behind providing a dedicated disclosure procedure, and concerns that RTI disclosure could hinder tax administration efficiency.
Arguments focus on the RTI Act's promotion of transparency and accountability, the requirement for a public interest test even under Section 138, and judicial interpretations favouring transparency.
The implications include potential limitations on public scrutiny, risks to individual privacy, impacts on investor confidence, and the need to balance government information needs with taxpayer privacy rights.
CAclubindia
