Confidentiality of tax information: wilful unauthorized disclosure attracts criminal penalties and requires prior sanction before prosecution. Persons involved in collection or compilation of statistics, officers with access to information under section 150(1), and providers or agents of the common portal who wilfully disclose information or return contents, other than in execution of duties or for prosecution purposes, commit a criminal offence punishable by imprisonment up to six months, fine, or both; prosecution of Government servants requires prior Government sanction, and prosecution of non Government servants requires prior sanction of the Commissioner.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Confidentiality of tax information: wilful unauthorized disclosure attracts criminal penalties and requires prior sanction before prosecution.
Persons involved in collection or compilation of statistics, officers with access to information under section 150(1), and providers or agents of the common portal who wilfully disclose information or return contents, other than in execution of duties or for prosecution purposes, commit a criminal offence punishable by imprisonment up to six months, fine, 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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