Section 258 — Disclosure of Information | ITA 2025

Section 258 — - DISCLOSURE OF INFORMATION RELATING TO ASSESSEES

Section 258 is the substantive equivalent of 1961 s. 138 -- the foundational provision establishing the GENERAL CONFIDENTIALITY of taxpayer information held by Income-tax Department, with SPECIFIED EXCEPTIONS for inter-agency disclosure. The provision balances: (a) taxpayer privacy / confidentiality; (b) public-interest exceptions (other agency cooperation; published-judgments; treaty-based exchange; etc.). CBDT-notified specific situations where information may be disclosed to: other Government agencies; authorised authorities; specific persons. Critical for cross-agency coordination (CBI / SFIO / ED / RBI / etc.) and DTAA-based information exchange (Article 26 / CRS / FATCA).

Statutory text — Income-tax Act, 2025

Marginal note -- 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. Power to call for information by prescribed income-tax authority.

Corresponding provision — 1961 regime

INCOME-TAX ACT, 2025	INCOME-TAX ACT, 1961
INCOME-TAX ACT, 2025 -- s. 258	INCOME-TAX ACT, 1961 -- s. 138
Sub-s. (1) -- General confidentiality	1961 s. 138(1)
CBDT-notified disclosure exceptions	1961 s. 138(1)(a)/(b)
Public-interest test	1961 s. 138(1)(b)
Information exchange under DTAA	1961 s. 138 read with s. 90

STATUTORY ARCHITECTURE

CONFIDENTIALITY (sub-s. 1): GENERAL RULE -- no document / information of assessee may be disclosed except per CBDT-notified exceptions. EXCEPTIONS: (I) INTER-AGENCY: Government departments / Central / State authorities / specific officers (CBI / ED / SFIO / IT / customs / RBI / SEBI / etc.) -- specific notifications. (II) JUDGMENT-BASED: information appearing in published judgments / orders / appellate decisions. (III) PUBLIC-INTEREST: where disclosure serves larger public interest (rare; specific notification). (IV) DTAA-BASED EXCHANGE: under Article 26 of DTAA / Multilateral Convention on Mutual Administrative Assistance / CRS framework -- automatic / spontaneous / on-request exchange with foreign tax authorities. (V) FATCA: USA-India agreement; financial account information sharing for US persons. (VI) CRS (Common Reporting Standard): OECD-led automatic exchange post 2017 with 100+ countries. EXCEPTIONS DO NOT INCLUDE: media / press / general public (except via court records). Practitioner: confidentiality is general; exceptions narrow and specific.

PRACTITIONER NOTES

(i) CROSS-BORDER FILINGS -- Indian taxpayer information shared automatically with treaty-partner under FATCA / CRS / DTAA. (ii) INTER-AGENCY COOPERATION -- ED / CBI / SFIO regularly receive IT-information; coordinate defence across agencies. (iii) RTI APPLICATIONS -- third-party tax info generally not disclosable under RTI; specific exemption. (iv) BREACH REMEDIES -- unauthorised disclosure may attract Officer's Conduct Rule penalties + tortious liability.

CROSS-REFERENCES

Section 159 -- DTAA framework (Article 26 information exchange).
RTI Act 2005 -- Right to Information (with tax-info exception).
FATCA Inter-Governmental Agreement (IGA).
Common Reporting Standard (CRS) framework.
Multilateral Convention on Mutual Administrative Assistance.

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