(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 relating to the following matters shall be confidential and shall not be disclosed, namely –
(a) statements prepared, returns filed or accounts or documents prepared under the provisions of this Act,
(b) any statement made, any return furnished or accounts or document provided under the provisions of this Act other than a proceeding under part 22, and
(c) any proceeding relating to the assessment or refund of tax in any proceeding under this Act.
(2) Notwithstanding anything contained in the Evidence Act, 1872 (Act 1 of 1872), the Anti-Corruption Commission Act, 2004 (Act No. 5 of 2004) or any other law for the time being in force, except as provided in this Act, any Court or any other The Authority shall not require any returns, accounts or documents relating to any proceedings under this Act, or any part thereof, any records relating to any proceedings made under this Act, to be produced by any servant of the Republic or to call for evidence in relation thereto.
(3) The prohibition under sub-sections (1) and (2) shall not apply to the publication of the following matters-
(a) any documents, statements, returns, documents, evidence, affidavits or depositions required for the purpose of inquiry of any offense under the following laws by any authority:
(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 cognizance Court shall order the publication or delivery of any documents, or any statement, return account, documents, evidence, affidavit or depositions necessary for the purpose of inquiry, only in that case such necessary documents, or any statement, return account, documents, affidavits or depositions may be disclosed or provided;
(b) any documents, statements, returns, documents, evidence affidavits or depositions necessary for the prosecution of any offense under this Act,
(c) for the purposes of this Act, any particulars or information deemed necessary to any person concerned with the implementation of this Act, or to any expert acting on behalf of the Government or any such international organization of which Bangladesh is a member.
(d) notice under this Act to obtain any particulars or information in any legal proceeding or recovery of demand of any dues,
(e) any amount due from a tax payer the Board of 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 recovery of any demand.
(f) description of any documents produced in connection with any proceedings in any civil court arising under this Act and to which the Government is a party;
(g) any matters for the discharge of constitutional responsibilities by the Auditor General and Comptroller of Bangladesh,
(h) any particulars to any officer appointed by the Comptroller and Auditor General of Bangladesh or by the Board relating to Audit of tax receipts or refund.
(i) any particulars related to inquiring to the conduct of any official of the income tax department to any person appointed for holding such inquiry or to public service commission while exercising its functions in relation to any matter arising out of any such inquiry.
(j) any matter relating to the inquiry of a charge of misconduct, proceeding brought against a tax lawyer in connection with income-tax proceedings which has been presented to any authority empowered to take disciplinary action against that lawyer;
(k) any such matters by any public servant, where legal proceedings are to be made in connection with the filing of documents with insufficient stamp duty under the Stamp Act, 1899 (Act II of 1899);
(l) to any authorized officer of the Government of any country outside Bangladesh with the Government of the People’s Republic of Bangladesh has entered into agreement for avoidance of double taxation and prevention of tax evasion, where such disclosure is required under the terms and conditions of the agreement.
(m) for the purpose of collection of any tax payable by the Government to any officer or any tax levied by it.
(n) any such power to any authority exercising the power under the Excise and Salt Act, 1944 (Act No. I of 1944), Donation Tax Act, 1990 (Act No 22 of 1990), Customs Act, 2023 (Act No. 57 of 2023) Value Added Tax and Supplementary Duties Act, 2012 (Act No. 47 of 2012) any such power as may be necessary for the purpose,
(o) any particular matter, subject necessary for determining, to the competent authority, whether a person has been assessed to income-tax in any particular income year or income years under any provision of any law for the time being in force,
(p) any information as maybe required by any officer or department of the Government for the purpose of inquiry of conduct of public servant and matters related to thereof
(q) any information necessary for the purposes of inquiry relating to money laundering and terrorist financing if requested by the authority responsible for authorizing prosecutions relating to money laundering and terrorist financing,
(r) any such particulars or information or matters as may be required by any order under sub-section (2) of section 19 of the Foreign Exchange Regulation Act, 1947 (Act No. VII of 1947);
(s) any such information which has not been filed or disclosed by the taxpayer but is discovered in the course of any proceedings conducted under this Act,
(t) any return, statement or certificate required to be filed, exhibited and verified under any provision of this Act;
(u) the list of highest taxpayers prepared under rules made for the purpose.
(4) Nothing in this section shall apply to the filing of documents, declarations or affidavits in any court or to any statement or deposition evidence of a statement made by a public servant under section 192.
(5) Any information supplied to any person under this section and any person or an employee under his control shall be subject to such liability in respect of such information as if he were a public servant and any rights, privileges, liabilities and responsibilities shall be duly observed in the light of the provisions of this Act.
(6) The prohibition of disclosure of any information mentioned in this sub-section (1) shall not apply to the voluntary declaration of the statement prepared, returns prepared, accounts or documents prepared, evidence or affidavits given or information presented, however.
