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Income Tax Act 2023

Section 322 - Punishment for Disclosure of Protected Information

(as updated till Finance Act 2024)

If a public servant, or any person assisting, or engaged, or any person acting in the execution of this Act, discloses any particulars or information in contravention of the provisions of section 309, he shall be punished with imprisonment for a term which may extend to 6 (six) months, or with fine, or with both.

Disclaimer: This is the authentic English text of the Income Tax Act 2023, as published under SRO No. 404-Law/2025 dated 08 October 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.

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