Tax information confidentiality: prohibited willful disclosure by officials or portal agents, with penal consequences and sanction requirements.

Persons involved in collection or processing of tax statistics, officers with access to specified tax information, and common portal service providers or agents are prohibited from willfully disclosing information or returns except in the execution of duties or for prosecution; such disclosure is punishable by imprisonment up to six months and/or fine, and prosecutions against Government servants or non Government servants require prior sanction from the Government or the Commissioner respectively.

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