Income-tax Act, 2025 · Part B — Powers

Section 249Reasons not to be disclosed

Income-tax Act, 2025 (30 of 2025)

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.

This section refers to

§ 247 Search and seizure