Section 42B: Disclosure of information respecting assessees
The Wealth-Tax Act, 1957Central Act · Act 27 of 1957
[Disclosure of information respecting assessees.
Where a person makes an application to the [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 [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.]
Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.
substituted. 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.
other. See rule 9 and Forms I to L.
substituted. Substituted for "Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
substituted. Substituted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
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