Confidentiality of tax information: wilful unauthorized disclosure attracts criminal penalties and requires prior sanction for prosecution.

Liability attaches to persons involved in statistics collection, compilation, computerisation, common portal services or acting as portal agents who wilfully disclose information or return contents furnished under the Act except in execution of their duties or for prosecution; such disclosure is punishable by imprisonment, a fine, or both. Prosecution requires prior sanction: Government servants need Government sanction, and non-Government servants need the Commissioner's sanction.

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