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<h1>Section 98 of Delhi VAT Act Protects Confidentiality of Tax Information, Outlines Exceptions and Penalties for Breach</h1> Section 98 of the Delhi Value Added Tax Act, 2004 mandates the confidentiality of all information provided in statements, returns, accounts, or documents under the Act, except as specified in sub-section (3). Government servants are prohibited from disclosing such information, with violations punishable by up to six months imprisonment and a fine. Exceptions to confidentiality include disclosures for investigations, prosecutions, tax verification, lawful processes, civil court proceedings involving the government, and other specified circumstances. Certain disclosures to government officers, the Reserve Bank of India, or for auditing purposes are also permitted if deemed necessary or in the public interest.