(1) Notwithstanding the provisions contained in section 9 of this Act, the appropriate Government may disclose individual returns or formats or information schedules to other agency or person or institutions or universities solely for bona fide research or statistical purposes pursuant to their functions and duties.--
     (2) No individual return or information schedule shall be disclosed pursuant to this section unless--
         (a) the name and address of the informant by whom the schedule or related information was supplied is deleted;
         (b) every agency or person or institutions or Universities involved in the research or statistical project makes a declaration to use the schedules disclosed to them only for bona fide research or statistical purposes; and
         (c) the appropriate Government, making such disclosure is satisfied that the security of the schedules and any information contained therein shall not be impaired.
     (3) The published results of any research or statistical project shall not divulge any more information than what the agency authorised for collection of statistics could publish under this Act.
     (4) Every agency or person or institutions or universities to whom any individual return or information schedule is disclosed under this section shall comply with directions given by the agency authorised for collection of statistics making the disclosure relating to the schedules and any information contained therein.