Confidentiality of tax returns protected; disclosure barred absent consent, except for prosecutions or authorised statistical publication.

Prohibition on public disclosure bars publication or use of any part of an individual return without prior written consent of the concerned person or authorised representative, and such information must not identify the person or be used in proceedings under the Act; access is limited to those engaged in statistical collection, with disclosure otherwise permissible only for prosecutions, and the Commissioner may authorise publication of aggregated information in the public interest.

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