Confidentiality of tax records restricts public servants from disclosure, subject only to specified statutory exceptions. Confidentiality of tax-related records is mandated: all particulars in statements, returns, accounts, documents, or records of evidence produced under the Act are, subject to enumerated exceptions, prohibited from disclosure by public servants, and courts may not compel production or testimony about those particulars except under the specific exceptions provided.
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 records restricts public servants from disclosure, subject only to specified statutory exceptions.
Confidentiality of tax-related records is mandated: all particulars in statements, returns, accounts, documents, or records of evidence produced under the Act are, subject to enumerated exceptions, prohibited from disclosure by public servants, and courts may not compel production or testimony about those particulars except under the specific exceptions provided.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.