Reasons not to be disclosed.
The reason to believe or reason to suspect, as referred to in section 247 or 248, recorded by the income-tax authority shall not be disclosed to any person or authority or the Appellate Tribunal.
Section 249: Reasons not to be disclosed
The Income-tax Act, 2025Central Act · Act 30 of 2025
Where this provision sits
| Act | The Income-tax Act, 2025 |
|---|---|
| Section | 249 |
| Marginal note | Reasons not to be disclosed |
| Jurisdiction | Central |
| Status | In force as published by the source |
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