Confidentiality of tax records: disclosure prohibited, subject to specified investigative, administrative and audit exceptions. Section 158 prohibits disclosure of particulars in statements, returns, accounts, documents, records of evidence and records of proceedings under the Act and bars courts from compelling officers to produce or testify about such particulars, subject to enumerated exceptions. Permitted disclosures include those for criminal prosecutions and corruption inquiries; communication to governments or implementing persons for carrying out the Act; lawful exercise of processes for notice service or recovery; audit of tax receipts or refunds; disciplinary or inquiry proceedings; intergovernmental tax administration; contracted automated system operators bound to confidentiality; and publication of aggregated class information when the Commissioner so directs.
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: disclosure prohibited, subject to specified investigative, administrative and audit exceptions.
Section 158 prohibits disclosure of particulars in statements, returns, accounts, documents, records of evidence and records of proceedings under the Act and bars courts from compelling officers to produce or testify about such particulars, subject to enumerated exceptions. Permitted disclosures include those for criminal prosecutions and corruption inquiries; communication to governments or implementing persons for carrying out the Act; lawful exercise of processes for notice service or recovery; audit of tax receipts or refunds; disciplinary or inquiry proceedings; intergovernmental tax administration; contracted automated system operators bound to confidentiality; and publication of aggregated class information when the Commissioner so directs.
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