Regulation 13

The Comptroller of Income Tax, appointed under the Income Tax Act 1947, may transmit to the Board any information, documents or records that are required to enable the incomes of self‑employed persons and the amount of estimated contribution payable by collectors to be ascertained.

The Board, its officers and employees, when dealing with the information, documents or records transmitted under paragraph (1) are bound by the same conditions as to secrecy as persons mentioned in section 6 of the Income Tax Act 1947.