Section 258
Section 258: disclosure of information relating to assessees
Section 258 addresses the confidentiality and sharing of taxpayer information gathered by income-tax authorities. It permits controlled sharing with other government bodies performing tax/duty/foreign-exchange functions, allows a third party to apply for specific taxpayer information in the public interest, and lets the Central Government restrict disclosure in sensitive cases.
This explanation is AI-assisted and pending review by our CA/CS team. It is general information, not professional advice - always cross-check against the bare law text above or talk to our tax team for guidance specific to your situation.
Sharing information with other government bodies
The Board, or any income-tax authority specified by it, may furnish information received or obtained by an income-tax authority in the performance of its functions to:
- Any officer, authority or body performing functions under a law relating to imposition of tax, duty or cess, or dealing in foreign exchange as defined under the Foreign Exchange Management Act, 1999; or
- Any officer, authority or body performing functions under any other law, where the Central Government considers it necessary in the public interest and specifies this by notification
Sharing information with a third-party applicant
A Principal Chief Commissioner/Chief Commissioner/Principal Commissioner/Commissioner may furnish information relating to an assessee to a person who applies in the prescribed form, if satisfied it is in the public interest to do so. The decision of that authority in this regard is final and cannot be questioned in any court of law.
Government power to restrict disclosure
Irrespective of the above, the Central Government may, having regard to practices, usages, customs or other relevant factors, direct by notification that no information or document shall be furnished or produced by a public servant in respect of specified matters relating to a specified class of assessees, except to the authorities named in that notification.
Frequently asked questions
Can my tax information be shared with another government agency?
Yes, in limited circumstances - the Board or a specified income-tax authority can share information with an officer, authority or body performing functions relating to tax, duty or cess, or foreign exchange, or (with a public-interest notification) under any other law.
Can a third party get access to my tax details by simply asking?
Only via a formal application in the prescribed form to the Principal Chief Commissioner/Chief Commissioner/Principal Commissioner/Commissioner, and only if that authority is satisfied it is in the public interest. That decision is final and cannot be challenged in court.
Related sections
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