Confidentiality of tax information limits disclosure but permits specified exceptions for prosecution, audits, governance and system maintenance.

Section 158 provides that particulars in statements, returns, accounts, documents or records of evidence under the Act shall not be disclosed and officers need not be compelled to produce or testify about them, subject to specified exceptions. Permitted disclosures include prosecution under penal or anti-corruption laws; provision to governments or implementing persons for carrying out the Act; lawful service of notices and recovery; disclosures to civil courts in suits involving tax authorities; audit officers; inquiry officers; government officers for tax realisation; statutory authorities lawfully exercising powers; disciplinary inquiries into professionals; contracted automated-system agencies bound to confidentiality; and Commissioner-authorised publication of class-level data in the public interest.

---

---

---