Confidentiality breach by tax officers and portal personnel triggers criminal penalties and requires prior sanction for prosecution. Unauthorised disclosure of tax information by persons involved in statistical collection, compilation, computerisation, officers with access to specified tax information, common portal service providers or agents, when wilful and not in execution of duties or for prosecution purposes, is a criminal offence punishable by imprisonment for a limited term, a fine, or both. Prosecution requires prior sanction: Government servants need Government sanction and non Government servants need the Commissioner's sanction.