(2) The information under clause (b) of sub-section (1) of section 138 shall be furnished by the Chief Commissioner or Commissioner in Form No. 47.
(3) Where it is not possible for the Chief Commissioner or Commissioner to furnish the information asked for by the applicant under clause (b) of sub- section (1) of section 138 owing to the fact that the relevant assessment has not been completed, he shall inform the applicant in Form No. 48.
(4) Where the Chief Commissioner or Commissioner is satisfied that it is not in the public interest to furnish or cause to be furnished the information asked for, he shall intimate the fact to the applicant in Form No. 49."
Extra Notes for Readers:
- Rule 113 was substituted by the Income Tax (3rd Amendment) Rules, 1964
Reference/Source: Check at Income Tax site for latest version of the Rules - link