Income Tax Law
Income-tax Act, 2025 · CHAPTER XXII — OFFENCES AND PROSECUTION

Section 494Disclosure of particulars by public servants

Income-tax Act, 2025 (30 of 2025)
(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 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.
This section refers to
§ 258 Disclosure of information relating to assessees