Confidentiality of tax information: unauthorized disclosure attracts criminal liability and penalties, with required prior sanction for prosecution. Unauthorised wilful disclosure of tax information by persons with access to returns, statistics collectors, common portal providers or their agents is a penal offence punishable by imprisonment and fine; prosecution of Government servants requires prior governmental sanction and prosecution of non-Government servants requires prior sanction of the Commissioner.
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Provisions expressly mentioned in the judgment/order text.
Confidentiality of tax information: unauthorized disclosure attracts criminal liability and penalties, with required prior sanction for prosecution.
Unauthorised wilful disclosure of tax information by persons with access to returns, statistics collectors, common portal providers or their agents is a penal offence punishable by imprisonment and fine; prosecution of Government servants requires prior governmental sanction and prosecution of non-Government servants requires prior sanction of the Commissioner.
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