Chapter XIV - Tax Administration
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.
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Need advice on Section 258?
This article is for general information. Refer to the Income-tax Act, 2025 as amended by the Finance Act, 2026 and the Taxation and Other Laws (Amendment) Act, 2026 for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(1) The Board or any other income-tax authority specified by it by an order in this behalf, may furnish or cause to be furnished to—
(a) any officer, authority or body performing any functions under any law relating to the imposition of any tax, duty or cess, or dealings in foreign exchange as defined in section 2(n) of the Foreign Exchange Management Act, 1999; or
(b) such officer, authority or body performing functions under any other law, if in the opinion of the Central Government it is necessary so to do in the public interest, as it may specify by notification in this behalf, any such information received or obtained by any income-tax authority in the performance of its functions under this Act, as may, in the opinion of the Board or other income-tax authority, be necessary for the purpose of enabling the officer, authority or body, to perform his or its functions under that law.
(2) The Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner may furnish or cause to be furnished to a person, the information relating to any assessee received or obtained by any income-tax authority in the performance of his functions under this Act,––
(a) on an application made by such person to the aforesaid authorities in the prescribed form and on being satisfied that it is in the public interest so to do; and
(b) the decision of the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner in this behalf, shall be final and shall not be called in question in any court of law.
(3) Irrespective of anything contained in sub-section (1) or (2) or any other law in force, the Central Government may, having regard to the practices and usages, customary or any other relevant factors, by notification, direct that no information or document shall be furnished or produced by a public servant in respect of such matters relating to such class of assessees except to such authorities as specified in that notification.
Introduction
Section 258 sets different routes for sharing information obtained by tax authorities. Sharing for another public body's statutory functions differs from disclosure to a person who applies in the prescribed form; both are subject to the section's conditions.
Key takeaways
Statutory-function sharing
The Board or an authority specified by it may share necessary information with bodies handling tax, duty, cess or foreign-exchange functions, and with other notified bodies where the public-interest test is met.
Individual requests need public interest
A prescribed-form application to the specified senior authority can result in disclosure only if that authority is satisfied disclosure is in the public interest.
Government can restrict disclosure
A notification may restrict documents or information for specified matters and classes of assessees to the authorities named in it.
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.
Step-by-step flow for applying Section 258
- 1
Is there a Central Government notification under Section 258(3) covering this class of assessees and matter?
- Yes: No information or document may be furnished or produced by a public servant except to the authorities specified in that notification; this applies irrespective of Sections 258(1) and 258(2).
- No: Go to the next step.
- 2
Who is seeking the information?
- An officer, authority or body under another law: Go to the next step.
- Any other person: Go to step 4.
- 3
Is the body covered by Section 258(1)?
Clause (a): a body performing functions under a law on any tax, duty or cess, or dealings in foreign exchange under section 2(n) of the Foreign Exchange Management Act, 1999. Clause (b): a body under any other law notified by the Central Government in the public interest. The Board, or an authority specified by it, may furnish information obtained under this Act that it considers necessary for that body's functions.
- Yes: Information may be furnished as decided by the Board or the specified authority.
- No: Section 258(1) does not permit furnishing it.
- 4
Has the person applied in the prescribed form to the Principal Chief Commissioner, Chief Commissioner, Principal Commissioner or Commissioner?
Under Section 258(2), information may be furnished if that authority is satisfied it is in the public interest. Its decision is final and cannot be called in question in any court of law.
- Yes, and public interest is shown: Information may be furnished.
- No: Section 258(2) does not apply.
Practical checklist
Do
- Identify the statutory purpose, receiving authority and any applicable Central Government notification before seeking disclosure.
- For a public-interest application, use the prescribed form and record the public-interest grounds.
Avoid
- Assume that filing an application creates an automatic right to receive another assessee’s tax records.
Illustrative example
Worked example: two requests for the same assessee's data
Hypothetical facts (illustration only, not a real taxpayer): Two requests are received for information about a trading firm. First, the GST authority asks for turnover data in the firm's income-tax records for a pending GST enquiry. Second, a private supplier owed money by the firm asks to see the firm's income-tax returns. Assume no notification under Section 258(3) covers the firm. Facts are assumed.
Notification check
No Section 258(3) notification applies, so Sections 258(1) and 258(2) can be considered.
GST authority
It performs functions under a law on a tax, so Section 258(1)(a) covers it. The Board or the authority specified by it may furnish the information it considers necessary for that enquiry.
Private supplier
It is a person, not a tax authority. It must apply in the prescribed form under Section 258(2), and information is furnished only if the Commissioner-level authority is satisfied it is in the public interest.
Finality
If the authority refuses the supplier's request, that decision is final and cannot be challenged in court (Section 258(2)(b)).
Outcome
- Sharing with the GST authority is possible under Section 258(1)(a); the supplier's request depends on public interest.
- A private recovery interest alone may not show public interest; the decision rests with the authority.
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.
Need help applying this provision to your situation?
Get help responding to an income-tax noticeLast updated 9 October 2026