Confidentiality of tax information: unlawful disclosure by officials triggers criminal penalties and requires prior sanction for prosecution. Unauthorised disclosure of taxpayer information by persons involved in collection, compilation, computerisation, officers with access to specified tax data, or common portal providers/agents is a statutory offence attracting imprisonment, fine, or both; prosecution of Government servants requires prior Government sanction, while prosecution of non-Government servants requires prior sanction of the 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.
Confidentiality of tax information: unlawful disclosure by officials triggers criminal penalties and requires prior sanction for prosecution.
Unauthorised disclosure of taxpayer information by persons involved in collection, compilation, computerisation, officers with access to specified tax data, or common portal providers/agents is a statutory offence attracting imprisonment, fine, or both; prosecution of Government servants requires prior Government sanction, while prosecution of non-Government servants requires prior sanction of the Commissioner.
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