Official secrecy of tax records: limited disclosure allowed for prosecutions, audits, government functions, and system operators. Particulars in statements, returns, accounts, documents, or records of evidence under the Act shall not be disclosed by public servants, and officers shall not be required to produce or give evidence regarding such particulars, except as expressly permitted for specified purposes including prosecutions, government implementation, lawful service or recovery processes, civil suits involving the Government, audit of tax receipts or refunds, inquiries into official conduct, intergovernmental tax purposes, lawful exercise of statutory powers, disciplinary inquiries against regulated professionals, contractually bound automated-system agencies, necessary disclosures for other laws, and Commissioner-authorised publication of class information.