Unauthorized disclosure of taxpayer information is punishable criminally and requires prior sanction for prosecution by authorities. Unauthorized wilful disclosure of information obtained during collection, compilation or computerisation of statistics, or accessible to State tax ... Summary
Unauthorized disclosure of taxpayer information is punishable criminally and requires prior sanction for prosecution by authorities.
Unauthorized wilful disclosure of information obtained during collection, compilation or computerisation of statistics, or accessible to State tax officers, common portal service providers, or portal agents, when done otherwise than in execution of duties or for prosecution, is an offence. The offence attracts criminal sanctions including imprisonment, fine or both. Prosecution of Government servants requires prior Government sanction; prosecution of non-Government servants requires prior sanction of the Commissioner.
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