{"id":9999,"date":"2025-10-11T07:59:52","date_gmt":"2025-10-11T07:59:52","guid":{"rendered":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/?p=9999"},"modified":"2025-10-11T08:02:31","modified_gmt":"2025-10-11T08:02:31","slug":"section-138-of-the-income-tax-act-balancing-privacy-and-transparency","status":"publish","type":"post","link":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/section-138-of-the-income-tax-act-balancing-privacy-and-transparency\/","title":{"rendered":"Section 138 of the Income Tax Act: Balancing Privacy and Transparency"},"content":{"rendered":"

<\/span>Overview of Section 138 of the Income Tax Act, 1961<\/span><\/h2>\n

The Income Tax Act, 1961, governs how taxes are assessed and collected in India. Section 138 plays a key role in regulating when and how taxpayer information may be disclosed. Within this framework, Section 138<\/strong> plays a crucial role by regulating the disclosure of information obtained by the Income Tax Department in the course of its operations. While the primary duty of the tax authorities is to maintain confidentiality of taxpayers\u2019 information, Section 138 recognizes that, in certain circumstances, public interest or the interests of justice may require limited and lawful disclosure. This section, therefore, strikes a balance between the taxpayer\u2019s right to privacy and the State\u2019s duty of transparency and accountability.<\/p>

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