Pen altyJar improperdisclosureof informationor returns.182

Any person connected with the checking of returns or the collection of information under this Act, who, otherwise than in the execution of his duties under this Act or for the purpose of the prosecution of an offence under this Act or under the Indian Penal Code (XLV of 1860), wilfully discloses any information given, or the contents of any return submitted under this Act shall be punishable with imprisonment for a term which may extend to six months, or with fine which may extend to one thousand rupees, or with both.