Section 249, Income-tax Act, 2025 — Reasons not to be disclosed

Chapter XIV · Tax Administration

249Reasons not to be disclosed.

Section 249 · Chapter XIV · B.—Powers · page 301 of the Act

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.

Section 249 of The Income-tax Act, 2025 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.