Bar on disclosure of information restricts publication and access to individual tax returns absent written consent, with narrow exceptions. A statutory bar on disclosure limits publication and use of individual returns without prior written consent and prohibits access by persons not engaged in authorised collection, compilation, or computerisation of statistics, while permitting aggregated class publications when the Commissioner deems it in the public interest and allowing use for prosecution purposes.
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.
Bar on disclosure of information restricts publication and access to individual tax returns absent written consent, with narrow exceptions.
A statutory bar on disclosure limits publication and use of individual returns without prior written consent and prohibits access by persons not engaged in authorised collection, compilation, or computerisation of statistics, while permitting aggregated class publications when the Commissioner deems it in the public interest and allowing use for prosecution purposes.
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