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Ordinance, every person who has been appointed under or who
is or has been employed in carrying out or in assisting any
person to carry out the provisions of this Ordinance shall
preserve and aid in preserving secrecy with regard to all
matters relating to the affairs of any person that may come
to his knowledge in the performance of his duties under this
Ordinance, and shall not communicate any such matter to any
person other than the person to whom much matter ralates or
his authorised representative, nor suffer or permit any person
to have access to any records in the possession, custody or
control of the Commissioner.
(2) Every person appointed under or employed in carry-
ing out the provisions of this ürdinance, shall before acting
under this Ordinance take and subscribe before a Justice of
the Peace an oath of secrecy in the prescribed form.
(3) No person appointed under or employed in carrying
out the provisions of this Ordinance shall be required to
produce in any court any return, document, or assessment, or
to divulge or communicate to any court any matter or thing
coming under his notice in the performance of his duties
under this Ordinance, except as may be necessary for the
purpose of carrying into effect the provisions of this Ordinance.
(4) Notwithstanding anything contained in this section,
Commissioner or any officer of the Income Tax Department
authorised by the Commissioner in that behalf may communicate
any matter which comes to his knowledge, including a copy of
any return, accounts or other document submitted to him in
connection with this Ordinance,
(a) to the Assessor, to the Collector of Stamp Revenue,
or to the Estate Duty Commissioner, or
(b) to the Income Tax Authority of any part of His
Majesty's dominions or of any place under His linjesty's
protection or suzerainty to such an extent as the Commissioner
may deem necessary to enable the correct relief to e given
from income tax in that part or place in respect of the
/payment