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    <description>Persons involved in collection or compilation of statistics, State tax officers with access to return information, common portal service providers and agents commit an offence if they wilfully disclose information or return contents except in execution of duties or for prosecution; the offence attracts imprisonment up to six months, a fine up to twenty five thousand rupees, or both. Prosecution requires prior sanction: Government sanction for Government servants and Commissioner sanction for non-Government servants.</description>
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