Confidentiality of tax records preserved, with specified exceptions permitting disclosure for prosecutions, government purposes, audits and system operations.

Section 158 imposes confidentiality on particulars in statements, returns, accounts, documents and records of evidence under the Act and prevents courts from compelling officers to produce or testify about such particulars, subject to specified exceptions permitting disclosure for prosecutions, government implementation, service of notices and recovery, civil suits involving the government, audits, conduct inquiries, intergovernmental tax purposes, lawful exercise of statutory powers, disciplinary inquiries, contracted system operations under confidentiality, compliance with other laws, and Commissioner-authorised publication of class-based information.

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