Wilful disclosure of tax information is punishable by imprisonment or fine; prosecution requires prior sanction. Wilful disclosure of protected tax information or contents of returns by persons engaged in statistics collection, officers with access to specified taxpayer information, common portal service providers or their agents is an offence punishable by criminal penalties. Disclosure is excepted only when made in execution of statutory duties or for prosecution purposes. Prosecution requires prior sanction: Government servants need Government sanction and non government persons need Commissioner sanction.