Confidentiality of tax information: unlawful disclosure by officials attracts criminal liability and sanction requirements before prosecution.

Persons involved in collection, compilation or computerisation of statistical or return information, State tax officers with access to specified information, and persons providing services on the common portal commit an offence by wilful disclosure of information or return contents except in execution of duties or for prosecution; such disclosure attracts criminal liability including imprisonment and fine. Prosecution requires previous sanction of the Government for Government servants and of the Commissioner for non Government servants.

---

---

---