2025Section 494

494. Disclosure of particulars by public servants.

In the 1961 Act1 match · Unreviewed

1961 Section 280Reworded · Unreviewed · Compare

From the Income Tax Department's correspondence.

(1) A public servant, who furnishes any information or produces any document in contravention of the provisions of section 258(3), shall be punishable with ³¹[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

31.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. 1-4-2026.↩

Income-tax Act, 2025: text as on 25 August 2026 · Official source ↗ ·