18. Documents to be kept Confidential:
The Tax Officer shall be deemed to consider with all documents and information relating to the income of any person which may come to his/her possession or to his/her knowledge as confidential. Such documents or confidential information shall not be disclosed or used as evidence in any court of law except for the purpose of income tax or any other tax, and before the final tax has been assessed no officer shall demand for inspection or investigation without the permission of Government of Nepal. Provided, however, that no tax Officer shall be prevented from disclosing
such confidential information to any person for the purpose of this Act where such person has the duty of administering this Act