Section 98 - Returns, etc. to be confidential

Confidentiality of tax returns: disclosure prohibited with penal consequences, subject to specified investigative and governmental exceptions and limited publication.

All particulars in returns, statements, accounts, documents or evidence under the Act are confidential and government servants are not to produce or testify about them except as allowed. Unauthorized disclosure by a government servant is criminally punishable. Permitted disclosures are strictly enumerated and include investigation or prosecution under relevant laws, verification or tax levy by Central or State Governments, lawful service or recovery actions, civil suits involving tax authorities, impoundment under the Stamp Act, submissions to the central bank for statistics, audits by officers appointed by the Comptroller and Auditor General, disciplinary inquiries tied to income tax proceedings, other government-directed purposes, and limited class-based publication in the public interest.