Income-tax Act, 2025

Disclosure of particulars by public servants - Section 494

Disclosure of particulars by public servants.

494. (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.

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. .... To read the full section download the app from Google Play store