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Confidentiality of tax information: wilful disclosure is a punishable offence and requires prior sanction for prosecution. Persons involved in collection or compilation of statistics, State tax officers with access to return information, common portal service providers and agents commit an offence if they wilfully disclose information or return contents except in execution of duties or for prosecution; the offence attracts imprisonment up to six months, a fine up to twenty five thousand rupees, or both. Prosecution requires prior sanction: Government sanction for Government servants and Commissioner sanction for non-Government servants.
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.
<h1>Confidentiality of tax information: wilful disclosure is a punishable offence and requires prior sanction for prosecution.</h1> Persons involved in collection or compilation of statistics, State tax officers with access to return information, common portal service providers and agents commit an offence if they wilfully disclose information or return contents except in execution of duties or for prosecution; the offence attracts imprisonment up to six months, a fine up to twenty five thousand rupees, or both. Prosecution requires prior sanction: Government sanction for Government servants and Commissioner sanction for non-Government servants.
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