Income Tax Department

Ministry of Finance, Government of India

Skip to main content
Font Size
Saturation
Help

Section 280

Disclosure to particulars by public servants

Section

Section Number

280

Chapter

CHAPTER XXII - OFFENCES AND PROSECUTIONS

Act

Income-tax Act, 1961

Year

1965

Disclosure to particulars by public servants

Disclosure to particulars by public servants

Disclosure of particulars by public servants

280. (1) If a public servant 3[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.

 

3. Substituted by the Finance Act, 1964, w.e.f. 1-4-1964.

 

 

[As amended by the Finance Act, 1965]

Footnotes