Disclosure of information respecting assessees

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..... body performing any functions 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 .....

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..... mmissioner or 10 [Principal 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 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 .....

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..... d for Commissioner by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989., 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 .....

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