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Case law › Act 2025 › Section 258 › Circulars and notifications
Section 258

Circulars and notifications on section 258

0 circulars and 55 notifications on what is now Disclosure of information relating to assessees. Every one of them was issued under the Income-tax Act, 1961. They appear here because the department’s own concordance carries the provision each one names to section 258 of the Income-tax Act, 2025 — which is an inference about where the ground is now covered, not a holding that the instrument still bites.

Notifications

All 55 of them, newest first.
NumberDateWhat it deals with
Notification No. 54/2025 [F. No. 225/213/2024/ITA-II] / SO 2479(E)3 June 2025Secretary to the Government of Maharashtra specified under section 138
Notification No. 20/2025 [F.No. 225/33/2025/ITA-II] / SO 1241(E)18 March 20252 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 12/2025 [F. No. 225/235/2024/ITA-II] / SO 524(E)30 January 20252 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 106/2024 [F. No. 225/181/2024/ITA-II] / SO 4276(E)1 October 2024Principal Secretary to Government & Chairman specified under section 138
Notification No. 52/2024 [F. No. 225/106/2024/ITA-II] / SO 2661(E)9 July 2024[To BE Published in the Gazette of INDIA, Extraordinary, Part II, section 3, Sub-section (ii)]
Notification No. 35/2024 [F. No. 225/196/2023/ITA-II] / SO 1538(E)22 March 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 99/2023 [F. No. 225/94/2023-ITA.II] / SO 4996(E)20 November 20232 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 6/2023 [F. No. 225/169/2022 -ITA.II] / SO 731(E)16 February 2023Secretary (Information Technology & Digital Service Department) specified under section 138
Notification No. 1 of 20229 June 2022DGIT(S)/ADG(S)-21Compliance Che<;k/43212021-22
Notification No.69/2021 [F. No. 225/53/2020-ITA.II] / SO 2098(E)31 May 20212 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 5/2021 [F. No. 225/02/2021 –ITA-II] / SO 640(E)11 February 20212 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No 90/2020[F. No. 225/161 /2020 -ITA.II] / SO 4545(E)15 December 20202 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 71/2020 [F. No. 225/136/2020-IT A.II]31 August 2020ITO BE Published in the Gazette of INDIA, Extraordinary, Part II, section 3, Sub-section (ii)
Notification No. 57/2020 [ F. No.225/98/2019-ITA-II/GSR 469(E)30 July 2020Director General/Secretary specified under section 3
Notification No. 52/2020 [F. No. 225/53/2020-ITA-II]21 July 2020[To BE Published in the Gazette of INDIA, Extraordinary, Part II, section 3, Sub-section (ii)]
Notification No. 51/2020 [F. No. 225/49/2019-ITA.II] / SO 2415(E)21 July 2020[To BE Published in the Gazetie of INDIA, Extraordinary, Part II, Sect,ion 3, Sub-section (ii)]
Notification No. 48/2020 [F. No.225/115/2020-ITA.II] / SO 2345(E)14 July 20202 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 106/2019 [F.No.225/214/2019-ITA-II)] /SO 4709(E)30 December 20192 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 12/2019 [F. No. 225/49/2019-ITA.II] / SO 1065(E)27 February 2019Pradhan Mantri Kisan Samman Nidhi (PM-KISAN)
Notification No. 11/2019 [F.No. 225/30/2019-ITA.II] / SO 979(E)21 February 2019Joint Secretary (PMAY) specified under section 138
Notification No. 59/2018 [F. No. 225/355/2018-ITA-II] SO 5157(E)1 October 20182 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification 6/2018 [F. No.225/61/2018/ITA-II]12 February 2018To BE Published in the Gazette of INDIA, Extraordinary, Part II, section 3, Sub-section (ii)
Notification No. 29/2017[F. No. 225/97/2015-ITA.II] / SO 1178(E)31 March 20172 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 56 /2016 [F.No.142/8/2016-TPL] / S.O.2322 (E)6 July 2016To BE Published in the Gazette of INDIA, Extraordinary, Part II, section 3, Sub-section (ii)]
Notification: 32 Date of Issue: 18/4/201318 April 2013Section 138 of the Income-tax Act, 1961 - Disclosure of Information Respecting Assessees to Specified Officer, Authority or Body Performing Functions under ANY Other LAW
Notification No. 4816 June 2009Section 138(1)(A)(II) of the Income-tax Act, 1961 - Disclosure of Information Respecting Assessees to Specified Officer, Authority or Body Performing Functions under ANY
Notification No. 2849 October 2006Director General specified under section 138
Notification No. 10418 March 2004Home Secretary-cum-Chief Vigilance Officer and Superintendent of Police or Senior Superintendent of Police-cum-Incharge Vigilance specified under section 138
Notification No. 7610 March 2004Director specified under section 138
Notification No. 13723 May 2003No public servant shall produce before any person or authority any such document or record or any information or computerised data directed under section 138
Notification No. 97 January 2003A notification under section 138 of the Income-tax Act, 1961
Notification No. 731(E)28 July 2000A notification under section 138 of the Income-tax Act, 1961
Notification No. 1104019 August 1999Director specified under section 138
Notification No. 246321 October 1993For the purposes of the said sub-clause specified under section 138
Notification No. 137628 May 1993Custodian specified under section 138
Notification No. 137528 May 1993Board for Industrial and Financial Reconstruction specified under section 138
Notification No. 297716 November 1992All the officers of and above the rank of Superintendent of Police serving in the State Vigilance Bureau specified under section 138
Notification No. 112920 March 1991All the officers of and above the rank of Director (Vigilance) of the State Vigilance Organisation specified under section 138
Notification No. 258230 June 1987For the purposes of the said sub-clause every officer of or above the rank of Superintendent of Police of Madya Pradesh Special Po specified under section 138
Notification No. 297317 June 1987Superintendent of Police specified under section 138
Notification No. 317718 July 1986Uttar Pradesh Vigilance Commission specified under section 138
Notification No. 25923 December 1983Karnataka State Vigilance Commission specified under section 138
Notification No. 2589 December 1983All Officers of and above the rank of Superintendent of Police of the Special Police Establishment specified under section 138
Notification No. 1869 December 1983All class I officers of the Reserve Bank of India specified under section 138
Notification No. 92719 November 1981For the purposes of the said clause specified under section 138
Notification No. 303020 September 1980For the purposes of the said sub-clause specified under section 138
Notification No. 405129 June 1976For the purpose of the said sub-clause specified under section 138
Notification No. 274929 June 1976For the purpose of the said sub-clause specified under section 138
Notification No. 425923 August 1975For the purposes of the said sub-clause specified under section 138
Notification No. 47478 August 1975For the purposes of the said sub-clause specified under section 138
Notification No. 41658 August 1975For the purposes of the said sub-clause specified under section 138
Notification No. 337130 October 1973Commissioners for Departmental Enquiries who have been appointed as the Inquiring Authority mentioned in clause (b) of section 3 o notified under section 138
Notification No. 78223 January 1973Commission of Inquiry on Large Industrial Houses specified under section 138
Notification No. 34907 July 1971Cane Commissioner specified under section 138
Notification No. 204823 June 1965No public servant shall--- (i) furnish any information contained in any statement made directed under section 138
What this page does not tell you. It does not tell you which of these is still operative. A circular can be withdrawn by a later one without either saying so on its face, and a notification can be superseded by the amendment of the provision it was made under. Read the latest one first, then work backwards.

Back to section 258.