(1)All particulars contained in any statement made, returns furnished or accounts or documents produced in accordance with this Act or in any record of evidence given in the course of any proceedings under this Act other than proceedings before a Criminal Court shall, save as provided in sub-section (3), be treated as confidential, and notwithstanding anything to the contrary contained in any other law relating to evidence, no Court shall, save as aforesaid, be entitled to require any employee of the Government to produce before it any such statement, return, account, document or record or any part thereof, or to give evidence before it in respect thereof.(2)Save as provided in sub-section (3), if any employee of the Government discloses any of the particulars referred to in sub-section (1), he shall be punished with imprisonment which may extend to six months and shall also be liable to fine.(3)Nothing contained in this section shall apply to the disclosure of. - (a) any of the particulars referred to in sub-section (1) for the purpose of an investigation or prosecution under this Act or under the Indian Penal Code, 1860 (Central Act 45 of 1860) or under any other enactment for the time being in force; or(b)such facts, to an Officer of the Central Government or the Government of any State or Union Territory, as may be necessary for verification of such facts or for the purpose of enabling that Government to levy or realize any tax imposed by it."]
