10. Maintenance of secrecy
கருத்துகள் மற்றும் உதவிஅதிகாரப்பூர்வ ஆங்கில மொழிபெயர்ப்பு. சிங்கள அல்லது தமிழ் உரையிலிருந்து வேறுபடும் இடங்களில் எந்த உரை மேலோங்கும் என்பதைச் சட்டமே குறிப்பிடுகிறது.
Every officer or employee of the Department of
Inland Revenue or of the Bank shall preserve and aid in preservjng secrecy with regard to all matters that may come to his knowledge in the implementation of this Act:
Bank
“Bank” means the National, Savings Bank established by the National Savings Bank Act…
Provided however, that an officer or employee of the Bank may communicate to the Commissioner-General or to any officer.of the department of Inland Revenue or to a court of law for the purpose of complying with the provi-sions of this Act, the following particulars relating to any |
such special account as is referred to in section 3,—
the name of the holder of the account and income
"tax file number ;
the name of business, if any, and income tax file number
;
the date of deposit or withdrawal ;
the amount deposited or withdrawn ;
(€) such other particulars as are referred to in any declaration made under section 4 (1) (a) in relation to such special account.
Any officer or employee of the department of Inland
Revenue or of the Bank who acts in contravention of the provisions of subsection (1) shall be guilty of an offence under this Act, and shall, on conviction after summary trial before a Magistrate, be liable to a fine not exceeding five thousand rupees.