https://www.taxtmi.com/acts?id=23987 Liability of officers and certain other persons arises when specified persons wilfully disclose protected information or return contents otherwise than in the execution of their duties or for prosecution purposes. Such disclosure is punishable with imprisonment, fine, or both. Prosecution of a Government servant requires previous Government sanction, while prosecution of a non-Government servant requires previous sanction of the Commissioner. en-us Mon, 27 Mar 2017 17:16:59 +0530 Fri, 26 Jun 2026 12:24:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23987 Liability of officers and certain other persons arises when specified persons wilfully disclose protected information or return contents otherwise than in the execution of their duties or for prosecution purposes. Such disclosure is punishable with imprisonment, fine, or both. Prosecution of a Government servant requires previous Government sanction, while prosecution of a non-Government servant requires previous sanction of the Commissioner. Act-Rules GST Mon, 27 Mar 2017 17:16:59 +0530 https://www.taxtmi.com/acts?id=23987