Confidentiality of tax records restricted, with specified exceptions for prosecutions, audits, administration, and authorised disclosure. Section 158 prohibits disclosure of particulars in statements, returns, accounts, documents or records of evidence produced under the Act and bars courts from compelling officers to produce or testify to those particulars, subject to enumerated exceptions permitting disclosure for prosecutions under penal or anti corruption laws, provision to Central/State Governments or implementing persons for carrying out the Act, lawful processes for service of notices or recovery of demands, disclosures to civil courts in suits involving the Government or authorities, audit of tax receipts or refunds, inquiries into officer conduct, tax administration by other governments, disciplinary inquiries against specified professionals, contracted automated system operators under confidentiality obligations, compliance with other laws, and Commissioner authorised publication of class information in the public interest.