§Following person will be punishable if they wilfully disclose any information furnished in any return under this act :
i.Any person engaged in collection of statistics under Section 151 or compilation or computerisation ;
ii.Any officer of central tax having access to information specified under Section 150(1) ;
iii.Any person engaged in service on the common portal ;
iv.Agent of the common portal §If information is disclosed for the following purpose they will not be punishable:
i.for the purpose of prosecution for an offence under this act or any other act;
ii.for execution of duties under the said section ;
§A person shall not be prosecuted for any offence under this section :
i.In case of Government Servant – Only with the previous sanction of the Government.
ii.In case of Non- Government Servant – Only with the previous sanction of Commissioner.