1[(1)] The Director or any other authority specified by him by a
general or special order in this behalf may furnish or cause to be furnished to—
(i) any officer, authority or body performing any functions under any law relating to imposition of
any tax, duty or cess or to dealings in foreign exchange, or prevention of illicit traffic in the narcotic
drugs and psychotropic substances under the Narcotic Drugs and Psychotropic Substances Act, 1985
(61 of 1985); or
(ii) such other officer, authority or body performing functions under any other law as the Central
Government may, if in its opinion it is necessary so to do in the public interest, specify, by
notification in the Official Gazette, in this behalf, any information received or obtained by such
Director or any other authority, specified by him in the performance of their functions under this Act,
as may, in the opinion of the Director or the other authority, so specified by him, be necessary for the
purpose of the officer, authority or body specified in clause (i) or clause (ii) to perform his or its
functions under that law.
2[(2) If the Director or other authority specified under sub-section (1) is of the opinion, on the basis of
information or material in his possession, that the provisions of any other law for the time being in force
are contravened, then the Director or such other authority shall share the information with the concerned
agency for necessary action.]
1. Section 66 numbered as sub-section (1) by Act 13 of 2018, s. 208 (w.e.f. 19-4-2018).
2. Ins. by Act 13 of 2018, s. 208 (w.e.f. 19-4-2018).