Section 152 - Bar on disclosure of information.

Confidentiality of tax returns prohibits disclosure without written consent; limited exceptions for prosecution and public-interest summaries.

Prohibits publication or use of particulars from any individual return without the previous consent in writing of the concerned person or authorised representative; forbids identifying a particular person or using such information in proceedings under the Act. Access to individual returns is limited to those engaged in collection, compilation or computerisation of statistics for the Act, with access otherwise disallowed except for prosecution purposes. Commissioner may permit publication of aggregated information by class of taxable persons or transactions in the public interest.