Confidentiality of tax returns: individual return data requires written consent and is restricted from use in proceedings.

Individual return information under sections 150-151 cannot be published or identified without previous written consent and cannot be used in proceedings under the Act. Access is limited to those engaged in collection or compilation of statistics, with an exception allowing use for prosecution. The Commissioner may permit publication of aggregated class-based information in the public interest, provided it does not identify particular persons.

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