Section 249 Income Tax Act 2025 Reasons not to be disclosed. By CA Satbir Singh | March 31, 2026 0 Comment Last Updated on: April 3, 2026 Section 249 Income Tax Act 2025 Reasons not to be disclosed. 249. The reason to believe or reason to suspect, as referred to in section 247 or 248, recorded by the income-tax authority shall not be disclosed to any person or authority or the Appellate Tribunal.
