Unauthorised disclosure of tax information punishable by imprisonment or fine; prosecutions require prior sanction. Wilful, unauthorised disclosure of information or return contents by persons engaged in collection, compilation, computerisation, access to specified tax information, or provision of services on the common portal (including agents) is an offence punishable by imprisonment for up to six months, fine, or both. Prosecution requires prior sanction: Government servants need Government sanction; non government servants need the Commissioner's sanction.