Confidentiality of tax information: willful disclosure by officials or portal agents attracts criminal penalties and requires prior sanction for prosecution. Section 133 creates an offence where persons involved in collection, compilation or computerisation of statistics, State tax officers with access to specified information, common portal service providers, or portal agents willfully disclose information or return contents except in performance of duties or for prosecution; the offence carries imprisonment up to six months, or fine up to twenty five thousand rupees, or both, and prosecution requires prior sanction-Government sanction for Government servants and Commissioner sanction for others.