11 Questions
According to section 138(2), what is the Central Government empowered to do?
Direct that no information or documents shall be furnished or produced by a public servant in respect of certain matters relating to a particular class of assessees or certain authorities
What factors does the Central Government consider when exercising the powers under section 138(2)?
Practice and usage, customary or otherwise, and any other relevant factors
What did the Central Government direct in its Notification No. 56/2016 dated 6.7.2016, under the powers of section 138(2)?
That no public servant shall produce any documents or records in their possession
Which section of the law empowers the Central Government to issue the direction mentioned in the passage?
Section 138(2)
What is the main purpose of the direction issued by the Central Government under section 138(2)?
To protect the confidentiality of information related to the Income Declaration Scheme, 2016
Under which section of the Income-tax Act, 1961 can the CBDT or any other income-tax authority furnish information received or obtained by them?
Section 138(1)(a)
Under what circumstances can the Principal Chief Commissioner, Chief Commissioner, Principal Commissioner or Commissioner of Income-tax furnish information relating to any assessee?
If the person makes an application in the prescribed form and the authority is satisfied that it is in the public interest
What is the decision of the Principal Chief Commissioner, Chief Commissioner, Principal Commissioner or Commissioner of Income-tax regarding the furnishing of information cannot be called into question in?
Any court of law
Under which law can the Central Government notify the income-tax authority to furnish information received or obtained by them?
Any other law as the Central Government may notify in the Official Gazette in the public interest
Which of the following income-tax authorities can furnish information received or obtained by them under section 138(1)(a) of the Income-tax Act, 1961?
The CBDT, any other income-tax authority specified by it by a general or special order, and the Principal Chief Commissioner or Chief Commissioner of Income-tax
Under which law can the income-tax authority furnish information received or obtained by them, as per section 138(1)(a) of the Income-tax Act, 1961?
Any law relating to the imposition of any tax, duty or cess or to dealings in foreign exchange
This quiz covers the provisions under section 138(1)(a) of the Income Tax Act, which allows the CBDT or specified income-tax authorities to furnish necessary information for various purposes. Test your knowledge on the authority's ability to share information under this section.
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