Section 152: Bar on disclosure of information.
(1) No information 1*** with respect to any matter given for the purposes of section 150 or section 151 shall, without the previous consent in writing of the concerned person or his authorised representative, be published in such manner so as to enable such particulars to be identified as referring to a particular person and no such information shall be used for the purpose of any proceedings under this Act 2[without giving an opportunity of being heard to the person concerned].
(3) Nothing in this section shall apply to the publication of any information relating to a class of taxable persons or class of transactions, if in the opinion of the Commissioner, it is desirable in the public interest to publish such information.
1. The words "of any individual return or part thereof" omitted by s. 120, ibid., (w.e.f. 1-1-2022). 2. Ins. by s. 120, ibid. (w.e.f. 1-1-2022). 3. Sub-section (2) omitted by s. 120, ibid. (w.e.f. 1-1-2022).
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