Information to be confidential

Tax200742 sections3 chapters

Chapter VI MISCELLANEOUS

Statutory text

(1) All particulars contained in any statement made, declaration furnished or accounts or documents produced in accordance with this Act, or in any record of evidence given in the course of any proceedings under this Act, except in proceedings before a court of law shall be treated as confidential.
(2) Save as provided in sub-sections
(1) and (3), if any officer of the State Government discloses any of the particulars referred to in sub-section (1), he shall be punishable with imprisonment, which may extend to six months, or with fine, or with both.
(3) Nothing in this section shall apply to the disclosure of any of the particulars referred to in sub-section (1), for the purpose of any investigation or prosecution under the Indian Penal Code, 1860 (Act 45 of 1860), in respect of such statement, return, accounts, documents or evidence, or for the purpose of audit or for departmental use of the officials of the Government of India or of any State Government, or for the purpose of an inquiry in relation to a business transaction by a person who is a party to such transaction.

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