Sec 152 – Bar on disclosure of information

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Sec 152 – Bar on disclosure of information 2017-04-16T23:47:04+00:00

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  • Miloni ShahMiloni Shah
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    #1211 |

    (1) No information of any individual return or part thereof with 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 used for the purpose of any proceedings under this Act.
    (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.
    (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.

    Priya MadrechaPriya Madrecha
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    152.1 Introduction
    This Section discusses about the way in which the information obtained under Sections 150 and 151 needs to be handled.  152.2  Analysis
         Any information obtained shall not be published so as to enable any particulars to be identified as referring to a particular taxpayer, without the previous consent of the tax payer or his authorised representative. This consent should be in writing. Further the information so obtained shall not be used for the purpose of any proceedings under this Act.
         A person who is not engaged in the collection of statistics under this Act or compliance or computerisation for the purpose of Act, shall not be permitted to see or have access to any information or any individual return.
    However, for the purpose of prosecution under the Act, or under any other Act, access to such information can be given.
         Any person who is engaged in connection with collection of statistics under Section 151 or compilation or computerisation willfully discloses any information or contents of any return under this Section, or otherwise in execution of his duties shall be punished with imprisonment or fine or both in terms of section 133.
    152.3 Related provisions
    Statute      Section     /
    Rule / Form      Description     Remarks
    CGST     Section 150     Obligation to file information return     None
    CGST     Section 151     Provisions for collection of statistics and filing of returns      None

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