2025Section 249
249. Reasons not to be disclosed.
In the 1961 Act2 matches · Unreviewed
- 1961 Section 132
- 1961 Section 132A
From the Income Tax Department's correspondence.
The reason to believe or reason to suspect, as referred to in section 247 or 248, recorded by the income-tax authority shall not be disclosed to any person or authority or the Appellate Tribunal.