Section 494
Disclosure of particulars by public servants.
About this Act
An Act to consolidate and amend the law relating to income-tax.
(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 [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.
(2) No prosecution shall be instituted under this section except with the previous sanction of the Central Government.
Notes
31. Substituted for “imprisonment which may extend to six months, and shall also be liable to fine” by the Finance Act, 2026, w.e.f. 1-4-2026.