Section 158(3)(a) in Karnataka Goods and Services Tax Act, 2017
(a)any particulars in respect of any statement, return, accounts, documents, evidence, affidavit or deposition, for the purpose of any prosecution under the Indian Penal Code (Central Act 45 of 1860) or the Prevention of Corruption Act, 1988 (Central Act 49 of 1988), or any other law for the time being in force; or