Unauthorized disclosure of taxpayer information punished by imprisonment or fine; prosecution requires prior sanction from authority. Section 133 penalises the wilful disclosure of information obtained under sections 150(1) and 151 or information handled via the common portal; such unauthorised disclosures attract imprisonment up to six months or a fine up to twenty-five thousand rupees, or both. Prosecution is subject to prior sanction: Government servants require the Government's previous sanction, and non-Government servants require the Commissioner's previous sanction.