Confidentiality of tax returns: disclosure barred absent written consent, with narrow exceptions for prosecution and public interest publication. Section 152 bars publication or use of information from individual returns under sections 150 and 151 without prior written consent, preventing identification of particulars as referring to a particular person and prohibiting use in proceedings under the Act. Access is limited to persons engaged in collection, compilation or computerisation of statistics for the Act. Exceptions permit use for prosecution under this or other laws and permit publication of aggregated information by class of taxable persons or transactions when the Commissioner deems it desirable in the public interest.
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 returns: disclosure barred absent written consent, with narrow exceptions for prosecution and public interest publication.
Section 152 bars publication or use of information from individual returns under sections 150 and 151 without prior written consent, preventing identification of particulars as referring to a particular person and prohibiting use in proceedings under the Act. Access is limited to persons engaged in collection, compilation or computerisation of statistics for the Act. Exceptions permit use for prosecution under this or other laws and permit publication of aggregated information by class of taxable persons or transactions when the Commissioner deems it desirable in the public interest.
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