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<h1>Section 72 of Finance Act, 1997 ensures confidentiality of income disclosures; prohibits compelled disclosure by public servants.</h1> Section 72 of the Finance Act, 1997, under the Voluntary Disclosure of Income Scheme, mandates that all details in a declaration made under section 64(1) are to be kept confidential. Courts or authorities cannot compel public servants or declarants to disclose such declarations or provide evidence regarding them. Public servants are prohibited from disclosing these particulars, except to officers involved with the Income-tax Act, Wealth-tax Act, or those appointed by the Comptroller and Auditor-General of India or the Board for auditing income-tax receipts or refunds.