Official secrecy in tax administration: disclosure prohibited except for specified statutory exceptions enabling prosecution, audit, and government functions.

Particulars in statements, returns, accounts, documents, evidence or records under the Act are ordinarily confidential and cannot be disclosed or compelled in court, except for specified statutory exceptions including prosecution, implementation of the Act, service or recovery processes, civil suits involving the government, audit of tax receipts or refunds, disciplinary inquiries, intergovernmental tax purposes, lawful statutory exercises, contracted automated-system operations under confidentiality, and publication of class-level information when authorized by the Commissioner.

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