Confidentiality of tax information: wilful disclosure by officers or portal agents attracts criminal liability and prosecution sanctions.

Persons engaged in collection, compilation or computerisation of statistics, officers with access to specified tax information, common portal service providers and portal agents who wilfully disclose information or return contents otherwise than in execution of duties or for prosecution purposes commit an offence punishable with imprisonment up to six months, or a fine up to twenty five thousand rupees, or both; prosecution of Government servants requires prior Government sanction and prosecution of non-Government servants requires prior sanction of the Commissioner.

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