Disclosure of Certain Information For Taxation and Other Purposes Act, 1996
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Amendment of section 184 (assessment in absence of return) of Income Tax Act, 1967. |
5.— Section 184 of the Income Tax Act, 1967 , is hereby amended by the insertion of the following subsection after subsection (2): | |
“(3) In this section, ‘information’ includes information received from a member of the Garda Síochána: | ||
Provided that, where an assessment raised under this section is based, in whole or in part, or directly or indirectly, on information received from a member of the Garda Síochána, the said member's source of the said information shall not, without the express permission in writing of a member of the Garda Síochána not below the rank of Chief Superintendent, be revealed in any correspondence or communication in relation to the assessment or on the hearing or rehearing of an appeal against the assessment.”. |