Section 249Chapter 14
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.
Chapters23
- ¶Chapter 14 overview
- 236Income-tax authorities
- 237Appointment of income-tax authorities
- 238Control of income-tax authorities
- 239Instructions to subordinate authorities
- 240Taxpayer’s Charter
- 241Jurisdiction of income-tax authorities
- 242Jurisdiction of Assessing Officers
- 243Power to transfer cases
- 244Change of incumbent of an office
- 245Faceless jurisdiction of income-tax authorities
- 246Power regarding discovery, production of evidence, etc
- 247Search and seizure
- 248Powers to requisition
- 249Reasons not to be disclosed
- 250Application of seized or requisitioned assets
- 251Copying, extraction, retention and release of books of account and documents seized or requisitioned
- 252Power to call for information
- 253Powers of survey
- 254Power to collect certain information
- 255Power to inspect registers of companies
- 256Power of competent authority
- 257Proceedings before income-tax authorities to be judicial proceedings
- 258Disclosure of information relating to assessees
- 259Power to call for information by prescribed income-tax authority
- 260Faceless collection of information
- 261Interpretation
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