Respect the Privacy of taxpayer - CBDT to Staff
INSTANCES have come to the notice of the Board where information pertaining to individual taxpayers has been published in the print media with specific reference to departmental sources. In some cases, even details contained in departmental documents seem to have been shared with the representati ves of media.
CBDT draws the attention of all its officers to the provisions of section 138 of the Income tax Act read with notifications issued under that section, which obligates that no public servant shall produce before any person or authority any such document or record or any information or computerised data or part thereof as comes into his or her possession during the discharge of official duties unless specifically authorised to do so in accordance with the notifications issued under section 138 from time to time.
Board also cautions that as per the provisions contained in section 280 of the Income Tax Act, if a public servant furnishes any information or produces any record in contravention of the provisions of section 138(2) of the Income Tax Act , he or she will be punishable with imprisonment which may extend up to six months and shall also be liable to fine.
Board emphasises; Privacy of taxpayer must be respected as the information respecting an assessee is held in fiduciary capacity and maintaining its confidentiality is a statutory obligation of the Department.
Board warns that any breach of the aforesaid statutory obligation will be viewed seriously by the Board and necessary action will be initiated.
All supervisory authorities must sensitise their subordinates about the statutory position and ensure that the Board's directions are complied with both in letter and spirit.