The Business Profits Act, 1947.
20. Income - tax papers to be available for the purposes of this Act.-
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Notwithstanding anything contained in the Indian Income-
tax Act, 1922, all information contained in any statement or return made or
furnished under the provisions of that Act or obtained or collected for the
purposes of that Act may be used for the purposes of this Act.
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All information contained in any statement or return made or furnished
under the provisions of this Act or obtained or collected for the purposes of
this Act may be used for the purposes of the
Indian Income-tax Act, 1922.21.Failure to deliver returns or statements.
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