§ 249
Chapter XIV — Tax Administration
Reasons not to be disclosed
Income-tax Act, 2025
The income-tax authority is not allowed to share the reasons behind their actions under sections 247 or 248 with anyone, including the Appellate Tribunal. This ensures confidentiality of the authority's reasoning. The purpose is to maintain secrecy around the decision-making process.
📜 Official text of the section +
249. 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.
Application of seized or requisitioned assets.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.