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1961Section 280

280. Disclosure of particulars by public servants.

In the 2025 Act1 match · Unreviewed

From the Income Tax Department's correspondence.

(1) If a public servant furnishes any information or produces any document in contravention of the provisions of sub-section (2) of section 138, he shall be punishable with 39[simple imprisonment up to one month, or with fine, or with both].

(2) No prosecution shall be instituted under this section except with the previous sanction of the Central Government.

Footnotes

  1. 39.Sub. for "imprisonment which may extend to six months, and shall also be liable to fine" by Act No. 4 of 2026, w.e.f. 1-3-2026.↩

Income-tax Act, 1961: text as on 22 May 2026 · Official source ↗ ·