(1) Notwithstanding anything contained in any other law for the time being in force, subject to the provisions of this section, all particulars or information contained the following matters shall be confidential and shall not be disclosed, namely:-

(a) any statement made, return furnished or accounts or documents produced under the provisions of this Act;

(b) any evidence given, or affidavit or deposition made or document submitted, in the course of any proceedings under this Act other than proceedings under Part 22; and

(c) any record of any assessment proceedings or any proceeding relating to the recovery of demand under this Act.

(2) Notwithstanding anything contained in the Evidence Act, 1872 (Act I of 1872), the Anti-Corruption Commission Act, 2004 (Act No. V of 2004), or any other law for the time being in force, no Court or other authority shall, save as provided in this Act, be competent to require any public servant to produce before it any return, accounts or documents contained in, or forming a part of, the records relating to any proceeding under this Act or to give evidence before it in respect thereof.

(3) The prohibition under sub-section (1) and (2) shall not apply to the disclosure of—

(a) any paper, or any statement, return, accounts, documents, evidence, affidavit or matter submitted required for the purposes of prosecution of an offence by any authority under the following laws, namely:—

(i) Penal Code (Act No. XLV of 1860), or

(ii) Anti-Corruption Commission Act, 2004 (Act No. 5 of 2004):

Provided that in cases where the presentation or provision of such required papers, or statements, returns, accounts, documents, evidence, affidavits, or filed subjects is necessary for the purpose of investigation, only the necessary papers, statements, returns, accounts, documents, evidence, affidavits, or filed subjects shall be presented or provided under the orders of the relevant court;

(b) any paper or document filed for the prosecution of any offence under this Act, or any statement, return, account, document, evidence, affidavit, or filed subject to such prosecution;

(c) any particulars or information which is necessary for the purposes of this Act to any person acting in the execution of this Act, or of any particulars to any person being an expert whose services have been placed at the disposal of the Government by any international organization of which Bangladesh is a member;

(d) any particulars or information which is occasioned by the lawful employment under this Act of any process for the service of any notice or the recovery of any demand;

(e) any particulars of the amount due from an assessee under this Act by the Board or any officer authorized by it, or by the Commissioner, to any department of the Government, local authority, bank, corporation or other organization for the purpose of the recovery of any demand;

(f) any particulars to a Civil Court in any suit which relates to any matter arising out of any proceeding under this Act and to which Government is a party;

(g) any particulars to the Comptroller and Auditor-General of Bangladesh for the purpose of enabling him to discharge his functions under the Constitution;

(h) any particulars to any officer appointed by the Comptroller and Auditor-General of Bangladesh or the Board for the purpose of auditing tax receipts or refunds;

(i) any particulars relevant to any inquiry into the conduct of any official of the income tax department to any person appointed to hold such inquiry or to a Public Service Commission established under the Constitution when exercising its functions in relation to any matter arising out of any such inquiry;

(j) any particulars relevant to any inquiry into a charge of misconduct in connection with income tax proceedings against a tax practitioner to any authority empowered to take disciplinary action against such tax practitioner;

(k) any particulars by a public servant where the disclosure is occasioned by the lawful exercise by him of the powers under the Stamp Act, 1899 (Act No. II of 1899), to impound an insufficiently stamped document;

(l) any facts to an authorized officer of the Government of any country outside Bangladesh with which the Government of the People’s Republic of Bangladesh has entered into an agreement for the avoidance of double taxation and the prevention of fiscal evasion where such disclosure is required under the terms of the agreement;

(m) any such facts to any officer of the Government as may be necessary for the purpose of enabling the Government to levy or realize any tax imposed by it;

(n) any such facts to any authority exercising power under the Excise and Salt Act, 1944 (Act No. I of 1944), the Gift-tax Act, 1963 (Act No. XIV of 1963), the Gift Tax Act, 1990 (Act No. XLIV of 1990), ¹[the Customs Act, 2023 (Act No. LVII of 2023)], or Value Added Tax and Supplementary Act, 2012 (Act No. 47 of 2012) the Value Added Tax and Supplementary Customs Act, 2012 (Act No. LVII of 2012), as may be necessary for the purpose of enabling it duly to exercise such powers;

(o) so much of any such particulars, to the appropriate authority as may be necessary to establish whether a person has or has not been assessed to income tax in any particular year or years, where, under the provisions of any law for the time being in force, such fact is required to be established;

(p) any such information as may be required by any officer or department of the Government for the purpose of investigation into the conduct and affairs of a public servant;

(q) any such information as may be required for the purpose of investigation relating to money laundering and terrorist financing if the information is requested by the authority responsible for giving approval to a prosecution relating to money laundering and terrorist financing;

(r) any such particulars as may be required by any order made under sub-section (2) of section 19 of the Foreign Exchange Regulation Act, 1947 (Act No. VII of 1947);

(s) any particulars not filed or presented by the assessee but disclosed in the course of any proceedings conducted under this Act;

(t) the particulars of any assessee for the purpose of filing, presentation, and verification under any provision of this Act;

(u) a list of highest taxpayers prepared in accordance with rules made or guidelines issued by the Board on this behalf.

(4) Nothing in this section shall apply to the production by a public servant before a Court of any document, declaration or affidavit filed, or the record of any statement or deposition made in a proceeding under section 192, or to the giving of evidence by a public servant in respect thereof.

(5) Any person to whom any information is communicated under this section, and any person or employee under his control, shall in respect of that information, be subject to the same rights, privileges, obligations and liabilities as if he were a public servant and all the provisions of this Act shall, so far as may be, apply accordingly.

(6) This section shall not be construed as prohibiting the voluntary disclosure of any particulars referred to in sub-section (1) by the person by whom the statement was made, return furnished, accounts or documents produced, evidence given or affidavit or deposition made, as the case may be.