Certain information to be confidential (1) All particulars contained in any statement made, return furnished or accounts or documents produced under the provisions of the Act or of the Rules made thereunder, or in any evidence given or affidavit or deposition made, in the course of any proceedings under the Act or the Rules made thereunder, or in any record of any proceedings relating to the recovery of a demand, prepared for the purpose of the Act or the Rules made thereunder shall be treated as confidential.
(2) Nothing in sub-section (1) shall apply to the disclosure of any such particulars—
(i) for the purpose of any investigation of, or prosecution for any offence under this Act or under the Indian Penal Code, 1860 or under any other enactment for the time being in force; or (ii) to any person acting in the execution of the Act or the rules made thereunder where it is necessary to disclose the same to him for the purpose of the Act or the Rules made thereunder; or (iii) occasioned by the lawful employment under the Act or the Rules made thereunder of any process for the recovery of any demand; or (iv) to a civil court in any suit to which the government are a party, which relates to any matter arising out of any proceedings under the Act or the Rules made thereunder; or (v) occasioned by the lawful exercise of public servant of his powers under the Indian Stamp Act, 1899, to impound an insufficiently stamped document; or (vi) to an officer of Central Government or the government of any State for the purpose of enabling that government to levy or realise any tax imposed by it; or (vii) to an officer of the Central or the State Government for the purposes of making any inquiry against any government servant; or (viii) for purposes of audit of public accounts.
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