Confidentiality of taxpayer particulars limited by specified exceptions permitting disclosure for prosecutions, audits, recovery and statutory implementation.

Particulars in statements, returns, accounts, documents or records of evidence under the Act are protected from disclosure and officers cannot be compelled to produce or testify about them, subject to enumerated exceptions permitting disclosure for prosecutions, provision to Central/State Governments or implementing persons, service of notices or recovery, civil suits involving the Government, audit of tax receipts or refunds, inquiries into officer conduct, intergovernmental tax levy purposes, lawful statutory exercises, disciplinary inquiries, contracted automated-system agencies bound by confidentiality, compliance with other laws, and publication of class-level information by the Commissioner.

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