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155

Rules 2026 · Rule 155

Disclosure of information related to assessees under section 258(2)

Rules 131-200

Rule 155 prescribes the forms for an application to the Chief Commissioner or Commissioner for information about an assessee under section 258(2) — Form No. 88 to apply, 89 for the information, 90 if the assessment is incomplete, and 91 if disclosure is not in the public interest.

The forms.

  • The application, for information about any assessment made under the Act or under the Income-tax Act, 1961 as it existed before repeal, is in Form No. 88 (sub-rule 1).
  • The information is furnished in Form No. 89 (sub-rule 2).
  • If the information cannot be given because the assessment is not complete, the applicant is told in Form No. 90 (sub-rule 3).
  • If the Chief Commissioner or Commissioner is satisfied that giving the information is not in the public interest, the applicant is told in Form No. 91 (sub-rule 4).
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