Confidentiality of tax records restricts public servants from disclosure, subject to specified statutory exceptions for enforcement and administration.

Section 158 establishes a rule of confidentiality for particulars in statements, returns, accounts, documents or records of evidence under the Act and restricts courts from compelling officers to produce or give evidence in respect of those particulars, subject to a list of specific exceptions allowing disclosure for prosecutions, government administration, service of process, civil suits involving the government, audits, disciplinary or inquiry purposes, intergovernmental tax purposes, lawful exercise of statutory powers, contracting agencies operating automated systems under confidentiality obligations, and publication of aggregated class information where the Commissioner deems it in the public interest.

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