Documents or other information related to tax received from any person shall not be disclosed or published in any other case except in the following cases:-

(a) Revenue in the context of protecting the revenue of the Government of Nepal. To inform the collecting authority, (b) To submit as evidence in the court in accordance with the law related to revenue in order to prove the liability of the taxpayer, (c) In connection with the proceedings of the revenue tribunal or any court, the public To be kept as a record number.