Gift-tax Act,1958
Act No : 18
Section :
[Prohibition of disclosure of information.]
41. [Prohibition of disclosure of information.] Rep. by the Finance Act, 1964 (5 of 1964), s. 52 (w.e.f. 1-4-1964). 1*[41A.Publication of information respecting assessees. (1) If the Central Government is of opinion that it is necessary or expedient in the public interest to publish the names of any assessees and any other particulars relating to any proceedings 2[or prosecutions] under this Act in respect of such assessees it may cause to be published such names and particulars in such manner as it thinks fit. 3[(2) No publication under this section shall be made in re- lation to any penalty imposed under this Act until the time for presenting an appeal to the Appellate Assistant Commissioner 4[or, as the case may be, the Commissioner (Appeals)] has expired without an appeal having been presented or the appeal, if presented, has been disposed of.] Explanation.-In the case of a firm, company or other association of persons, the names of the partners of the firm, directors, managing agents, secretaries and treasurers, or managers of the company, or the members of the association, as the case may be, may also be published if, in the opinion of the Central Government, the circumstances of the case justify it. 41B.Disclosure of information respecting assessees. Where a person makes an application to the Commissioner in the prescribed form for any information relating to any assessee in respect of any assessment made under this Act, the Commissioner may, if he is satisfied that it is in the public interest so to do, furnish or cause to be furnished the information asked for in respect of that assessment only and his decision in this behalf shall be final and shall not be called in question in any court of law.] 5[41C.Return of gifts, etc., not to be invalid on certain grounds. No return of gifts, assessment, notice, summons or other proceeding, furnished or made or issued or taken or purported to have been furnished or made or issued or taken in pursuance of any of the provisions of this Act shall be invalid or shall be deemed to be invalid merely by reason of any mistake, defect or omission in such return of gifts, assessment, notice, summons or other proceeding, if such return of gifts, assessment, notice, summons or other proceeding is in substance and effect in conformity with or according to the intent and purpose of this Act.]
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