Section 258 — Disclosure of information relating to assessees

(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 9foreign
exchange as defined in section 2(n) of the Foreign Exchange Management
Act, 1999 (42 of 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 Com -
missioner 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.