Income-tax Act, 1961
Section - 280 - Disclosure of particulars by public servants
Disclosure of particulars by public servants.280. (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 imprisonment which may extend to six months, and shall also be liable to fine.(2) No prosecution shall be instituted under this section except with the previous sanction of the Central Government.
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