Confidentiality of tax information and prior sanction for prosecution govern wilful disclosure by specified officers. Liability of officers and certain other persons arises when specified persons wilfully disclose protected information or return contents otherwise than in the execution of their duties or for prosecution purposes. Such disclosure is punishable with imprisonment, fine, or both. Prosecution of a Government servant requires previous Government sanction, while prosecution of a non-Government servant requires previous sanction of the Commissioner.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Confidentiality of tax information and prior sanction for prosecution govern wilful disclosure by specified officers.
Liability of officers and certain other persons arises when specified persons wilfully disclose protected information or return contents otherwise than in the execution of their duties or for prosecution purposes. Such disclosure is punishable with imprisonment, fine, or both. Prosecution of a Government servant requires previous Government sanction, while prosecution of a non-Government servant requires previous sanction of the Commissioner.
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