Income Tax Department

Ministry of Finance, Government of India

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Section 494

Disclosure of particulars by public servants

Section

Section Number

494

Chapter

CHAPTER XXII - OFFENCES AND PROSECUTIONS

Act

Income-tax Act, 2025

Year

2026

Disclosure of particulars by public servants

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.


Footnotes