Amendment status not verified — confirm the current text below against the official source.
Bar on disclosure of information.- (1) No information [of any individual return or part thereof ] 295with 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 294 Substituted vide RGST Amendment Act, 2021. Till then it reads as follows:- “151.Power to collect statistics.- (1) The Commissioner may, if he considers that it is necessary so to do, by notification, direct that statistics may be collected relating to any matter dealt with by or in connection with this Act. (2) Upon such notification being issued, the Commissioner, or any person authorised by him in this behalf, may call upon the concerned persons to furnish such information or returns, in such form and manner as may be prescribed, relating to any matter in respect of which statistics is to be collected. 295 Deleted vide RGST Amendment Act, 2021. Page 198 of 217 used for the purpose of any proceedings under this Act [without giving an opportunity of being heard to the person concerned]296. [ (2) Except for the purposes of prosecution under this Act or any other Act for the time being in force, no person who is not engaged in the collection of statistics under this Act or compilation or computerisation thereof for the purposes of this Act, shall be permitted to see or have access to any information or any individual return referred to in section 151. ]297 (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.