Disclosure of information respecting assessees

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..... ions under any law relating to the imposition of any tax, duty or cess, or to dealings in foreign exchange as defined in 9[clause (n) of section 2 of the Foreign Exchange Management Act, 1999 (42 of 1999) ]; or (ii) such officer, authority or body performing functions under any other law as the Central Government may, if in its opinion it is necessary so to do in the public interest, specify by .....

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..... y, if he is satisfied that it is in the public interest so to do, furnish or cause to be furnished the information asked for 7[***] and his decision in this behalf shall be final and shall not be called in question in any court of law.] (2) Notwithstanding anything contained in sub-section (1) or any other law for the time being in force, the Central Government may, having regard to the practices .....

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..... ., w.e.f. 1-4-1988. 5. Substituted for "in respect of any assessment made under this Act or the Indian Income-tax Act, 1922 (11 of 1922), on or after the 1st day of April, 1960" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. 6. Substituted for "Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 7. "in respect of that assessment .....

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