Unauthorized Disclosure of Taxpayer Information Prohibited Under Section 138 of Income Tax Act; Violators Face Imprisonment Under Section 280

The circular addresses unauthorized disclosure of taxpayer information to media by tax department officials. It emphasizes that section 138 of Income Tax Act prohibits public servants from sharing taxpayer documents or information unless specifically authorized. Officials are reminded that section 280 provides for imprisonment up to six months plus fines for violations. The circular stresses that taxpayer privacy must be respected as information is held in fiduciary capacity, and maintaining confidentiality is a statutory obligation. Supervisory authorities are instructed to sensitize subordinates about these requirements and ensure compliance with the Board's directions.

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