Wilful disclosure of protected tax information attracts criminal penalty and requires prior sanction before prosecution.

The provision criminalises the wilful disclosure of information obtained through statistical collection, access to specified tax information, or provision of services on the common portal or as its agent, where disclosure is not in execution of duties or for prosecution; the offence attracts imprisonment up to six months, or a fine up to twenty five thousand rupees, or both, and prosecution of Government servants requires prior Government sanction while non-Government servants require prior Commissioner sanction.

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