Wilful disclosure of tax information attracts criminal sanctions and fines unless prior sanction is obtained for prosecution.

Wilful disclosure of tax information by persons involved in collection, compilation, computerisation, State tax officers with access to specified information, common portal service providers or agents, or of the contents of returns, otherwise than in execution of duties or for prosecution, is punishable with imprisonment, fine, or both; prosecution of Government servants requires prior Government sanction and prosecution of non Government persons requires prior sanction of the Commissioner.

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