Taqiyya is an Arabic word which translates into “prudence”, “cautiousness” or “fear”. In religious terms it implies being careful in disclosing your beliefs and tenets in public, when such disclosure could endanger your life.
The word “Taqiyya” is not mentioned in the Holy Qur’an or in any tradition of the prophet Muhammad (PBUH). It does not appear anywhere in Islamic Jurisprudence either. From the very outset therefore, the origins of this notion is suspect.

The concept of Taqiyaa was introduced by Shiite sect. In order to avoid contention and conflict, “Taqiyya” was practiced by Shiites, wishing to hide their faith rather than profess it openly, for fear of opposition and confrontation with Muslims.

The concept of Taqiyaa originally comes from Christianity. For example, Paul of Tarsus in 1st Corinthians 9:19-23 describes how he lied and deceived to lure persons to Christianity.
For though I am free from all men, I have made myself a servant to all, that I might win the more; and to the Jews I became as a Jew, that I might win Jews; to those who are under the law, as under the law, that I might win those who are under the law; to those who are without law, as without law (not being without law toward God, but under law toward Christ), that I might win those who are without law; to the weak I became as weak, that I might win the weak. I have become all things to all men, that I might by all means save some. Now this I do for the gospel’s sake, that I may be partaker of it with you. – 1 Corinthians 9:19-23, NKJV