Is It Possible to Obtain a Copy of Someone's Income Tax Returns in India?

It is generally not permissible to obtain a copy of another person's income tax returns in India due to strict privacy laws and confidentiality regulations. The Income Tax Act safeguards these documents, considering them private information. However, there are limited scenarios where access might be granted.

Scenarios Where Access Might Be Granted

Under specific circumstances, you may have access to someone else's income tax returns. These include:

Authorization

If the individual whose tax returns you wish to access grants explicit consent or provides authorization, you may be able to obtain a copy. This is the most straightforward and common way to gain access.

Legal Proceedings

In certain legal situations, such as court orders or investigations conducted by the tax authorities, access to income tax returns might be permitted.

International Tax Information Exchange

For international tax matters, information may be exchanged between countries. However, this usually applies to institutional requests rather than individual ones.

Access to Your Own Tax Returns

If you need access to your own income tax returns, you can obtain them through the official Income Tax Department website or by contacting their office directly.

How to Obtain Your Own Tax Returns

To get a copy of your own income tax return, you can log into your income tax portal. This is the recommended and standard procedure.

Note that: IT Returns (ITRs) are confidential and personal information. They are not for personal information requests by third parties. Only authorized access or legal proceedings under certain circumstances can provide you with access to this data.

Why Do You Want the Income Tax Return of Another Person?

Authorities typically will only approve access to the income tax return of another individual if you can provide a compelling reason. If you can justify your request in a way that aligns with public interest, you may be able to obtain the information through the Right to Information (RTI) application. However, the primary responsibility lies with the individual whose returns you seek to access.

Legal Protection and Privacy

The Supreme Court of India has affirmed the right to privacy of personal information/data. This legal protection is a critical aspect that ensures that individuals' income tax returns remain confidential and are not accessed without proper authorization or legal requirement.

In summary: Obtaining someone else's income tax returns in India without their explicit consent or in the context of legal requirements is not possible. While there are specific scenarios where access can be granted, most individuals should only have access to their own returns, with the understanding that these documents are protected by strong privacy laws and confidentiality regulations.