The tax officer shall keep confidential the documents or things known from any other source related to property tax of a person.

Such documents or secret things for the purpose of property tax or other taxes. It shall not be published in any other work except for the purpose or evidence in any court and no official shall be allowed to demand for inspection or investigation without the permission of the government of Nepal before the final tax is determined. If it is necessary to disclose any secret matter for the purposes of the Act, he shall not be prevented from revealing such secret.