CourtMesh

Rule 113: Disclosure of information respecting assessees

The Income-tax Rules, 1962Central Act · 1962

Disclosure of information respecting assessees.

(1) The application to the Chief Commissioner or Commissioner under clause (b) of sub-section (1) of section 138 for information relating to an assessee in respect of any assessment made either under the Act or under the Indian Income-tax Act, 1922 (11 of 1922), on or after the 1st day of April, 1960, shall be made in Form No. 46.

(2) The information under clause (b) of sub-section (1) of section 138 shall be furnished by the Chief Commissioner or Commissioner in Form No. 47.

(3) Where it is not possible for the Chief Commissioner or Commissioner to furnish the information asked for by the applicant under clause (b) of sub- section (1) of section 138 owing to the fact that the relevant assessment has not been completed, he shall inform the applicant in Form No. 48.

(4) Where the Chief Commissioner or Commissioner is satisfied that it is not in the public interest to furnish or cause to be furnished the information asked for, he shall intimate the fact to the applicant in Form No. 49.

Where this provision sits

ActThe Income-tax Rules, 1962
Rule113
Marginal noteDisclosure of information respecting assessees
JurisdictionCentral
StatusIn force as published by the source

Find the provision, not just read it

The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:

  • Search 49,000+ Central and State enactments by what a provision says, not by its number
  • Jump from any section to every judgment that has applied it
  • Search 300 million+ Indian court records alongside the statute
  • Ask a research agent to find and read the case law on a provision for you

Free account. No card. About a minute to create.

Create a free account

Need this as data, not as a page? The Income-tax Rules, 1962 is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.