Confidentiality of tax information: unauthorized disclosure by officials triggers criminal sanctions and requires prior sanction for prosecution. Unauthorised wilful disclosure of tax information by persons engaged in statistical collection, officers with access to returns, common portal service providers or agents, when made otherwise than in the execution of duties or for prosecution purposes, is punishable with imprisonment of up to six months or a fine of up to twenty five thousand rupees, or both; prosecutions require prior sanction-Government sanction for Government servants and Commissioner sanction for others.