Disclosure of taxpayer information restricted, with enumerated exceptions for prosecution, enforcement, audit and authorised data processing. Section 158 provides a rule of confidentiality for particulars in statements, returns, accounts, documents, and records of evidence under the Act, and bars courts from compelling officers to produce or give evidence regarding such particulars, subject to specified exceptions permitting disclosure for prosecutions, implementation of the Act, service of notices and recovery, civil suits involving the Government, audits, disciplinary inquiries, intergovernmental tax purposes, lawful statutory exercises of power, contracted data processing agencies bound by confidentiality, and authorised publication of class level information by the Chief Commissioner.