Confidentiality of taxpayer information: publication and access restricted, with offences for false returns and unauthorized disclosure. Confidentiality governs information under section 119: individual returns cannot be published in identifiable form or used in proceedings without written taxpayer consent; access is restricted to those engaged in collection, compilation or computerization for the Act, except for prosecution. Failure to furnish information or willfully providing false returns is punishable by fine and continuing fines for ongoing default. Willful unauthorized disclosure by persons connected with statistics collection or processing is punishable by imprisonment or fine, and prosecution for such disclosure requires prior government sanction. Publication of aggregated class information is permitted in the public interest by competent authority.