Unauthorised disclosure of tax information punishable by imprisonment or fine; prosecution requires prior sanction for officials or others. Willful disclosure of information or contents of returns by persons involved in statistics collection, compilation or computerisation, officers with access to information under section 150(1), persons providing services on the common portal, or agents of the common portal is an offence punishable with imprisonment up to six months, a fine up to twenty five thousand rupees, or both; prosecution of a Government servant requires prior Government sanction and of a non-Government servant requires prior sanction of the Chief 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.
Unauthorised disclosure of tax information punishable by imprisonment or fine; prosecution requires prior sanction for officials or others.
Willful disclosure of information or contents of returns by persons involved in statistics collection, compilation or computerisation, officers with access to information under section 150(1), persons providing services on the common portal, or agents of the common portal is an offence punishable with imprisonment up to six months, a fine up to twenty five thousand rupees, or both; prosecution of a Government servant requires prior Government sanction and of a non-Government servant requires prior sanction of the Chief Commissioner.
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