Section 8(3) in The Taxation Laws (Amendment And Miscellaneous Provisions) Act, 1965
(3)(a)The name of the person subscribing to the National defence Gold Bonds, 1980 , and any particulars relating to the Bonds subscribed to by him, shall be treated as confidential, and, notwith- 1 Rep. by Act 56 of 1974 . s. 20 Sch. I.standing anything contained in any law for the time being in force, no court shall be entitled to require any public servant to disclose the name of such person or any such particulars or to give any evidence in respect thereof.(b) No public servant shall disclose the name of the person subscribing to the National Defence Gold Bonds, 1980 or any particulars relating to the Bonds subscribed to by him, except to an officer employed in the execution of any of the Acts mentioned in sub- section (1) or the Wealth- tax Act, 1957 (27 of 1957 ) or to any officer appointed by the Comptroller and Auditor- General of India or the Central Board of Direct Taxes (constituted under the Central Boards of Revenue Act, 1963 ) (54 of 1963 ). to audit income- tax receipts or refunds.
