Prohibition on disclosure of taxpayer information: unauthorised disclosures attract criminal and disciplinary penalties and strict departmental compliance.
Disclosure of taxpayer information to media is prohibited; officers must treat departmental information as held in a fiduciary capacity and not produce or communicate records, documents or computerized data except where specifically authorised. Unauthorized disclosures attract criminal liability under the penal provision for unauthorized disclosure and may result in departmental action. Supervisory authorities must sensitize subordinates and ensure strict compliance with the statutory non-disclosure obligation to protect taxpayer privacy.

Security for external commercial borrowings: expanded permissible charges on assets and guarantees to secure ECBs subject to conditions
AD Category I banks may permit creation of charge on immovable assets, movable assets, financial securities and issuance of corporate and personal guarantees in favour of overseas lenders/security trustees to secure ECBs, provided the ECB complies with extant guidelines, the loan agreement contains a security clause mandating such charge, and necessary no objection certificates from existing Indian lenders are obtained; specific regulatory conditions apply to immovable properties, movable assets, financial securities transfers and guarantee formalities, and these measures are subject to FEMA regulations and immediate effect.