Section 84 : Governmental secrecy

1) Any officer and other employee of the Department shall maintain secrecy of all documents and information that come to his custody or knowledge in the course of carrying out his duty pursuant to this Act.

2) Notwithstanding anything contained in sub-section (1), any officer of the Department may disclose, as follows, the document or information referred to in sub-section (1) to the following persons:-

a) To the extent that it is necessary to carry out the duty of that officer pursuant to this Act,

b) If it  is so ordered by any court or tribunal in respect of administrative review or action pursuant to this Act,

c) Before the Minister for Finance,

d) If it is necessary to disclose for purposes of any other financial law,

e) If it is necessary for any person in the service of the Government of Nepal for any acts relating to revenue or statistics, before such a person,

f) If it is necessary in the course of carrying out the duty, before the Auditor General or any person authorized by the Auditor General or

g) Before the competent authority of the government of any country with which the Government of Nepal has concluded an international agreement, to the extent as provided for in such agreement in that respect.

3) Any person, court, tribunal, body or official who obtains any document or information pursuant to sub-section (2) shall keep secret such document or information except to the minimum extent required.