Confidentiality of FIU information: officers must not disclose FIU/STR sources, must limit requisitions, breaches invite sanction. Information received from FIU IND is to be protected from unauthorised use and dissemination, handled only on a need to know basis, and not transferred to third parties without prior consent; the source or designation as STR must not be disclosed in communications or used as evidence in departmental or judicial proceedings. Officers should requisition only documents directly relevant to income tax investigations, avoid calling for material pertinent to other statutes, and observe heightened confidentiality for foreign intelligence; deviations will attract strict disciplinary action.
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.
Confidentiality of FIU information: officers must not disclose FIU/STR sources, must limit requisitions, breaches invite sanction.
Information received from FIU IND is to be protected from unauthorised use and dissemination, handled only on a need to know basis, and not transferred to third parties without prior consent; the source or designation as STR must not be disclosed in communications or used as evidence in departmental or judicial proceedings. Officers should requisition only documents directly relevant to income tax investigations, avoid calling for material pertinent to other statutes, and observe heightened confidentiality for foreign intelligence; deviations will attract strict disciplinary action.
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