Confidentiality of tax records: permitted disclosures allowed for prosecutions, government functions, audits, recovery processes and specified agencies.

Section 158 makes particulars in statements, returns, accounts, documents, records of evidence or proceedings under the Act confidential and protects officers from being compelled to produce them, subject to enumerated exceptions permitting disclosure for prosecutions, implementation of the Act, service of notices and recovery, civil suits involving the government, audits of tax receipts or refunds, disciplinary or inquiry purposes, intergovernmental tax collection, lawful exercise of statutory powers, contracted automated-system agents bound by confidentiality, and publication of class-level information in the public interest.

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