Confidentiality of taxpayer information: permitted disclosures only for prosecutions, government functions, audits, inquiries and authorised system operators. Particulars in statements, returns, accounts, documents or evidence produced under the Act are confidential and officers are not required to disclose or give evidence concerning them, except as expressly permitted. Permitted disclosures include sharing for criminal prosecutions, for carrying out the Act with central or state governments or authorised persons, for service of notices or recovery, to civil courts in suits involving the government arising from proceedings, to audit officers, to inquiry officers investigating official conduct, to authorised government officers for tax purposes, to disciplinary authorities, to contracted automated-system operators under confidentiality, for other-law purposes, and for publication of class-based information when the Commissioner so directs.