Confidentiality of taxpayer information restricts publication and access, except for prosecutions or authorized public-interest disclosures. Individual returns and information supplied under the Ordinance must not be published or identified without the prior written consent of the concerned person or authorised representative; access is limited to those engaged in collection, compilation or computerisation for the Ordinance's purposes, and use is barred for proceedings except where permitted for prosecution under this or other law; the Commissioner may authorize publication of aggregated information by class of taxable persons or transactions when considered desirable in the public interest.
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 taxpayer information restricts publication and access, except for prosecutions or authorized public-interest disclosures.
Individual returns and information supplied under the Ordinance must not be published or identified without the prior written consent of the concerned person or authorised representative; access is limited to those engaged in collection, compilation or computerisation for the Ordinance's purposes, and use is barred for proceedings except where permitted for prosecution under this or other law; the Commissioner may authorize publication of aggregated information by class of taxable persons or transactions when considered desirable in the public interest.
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