Section 280: Disclosure of particulars by public servants

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

Disclosure of particulars by public servants.

(1) If a public servant furnishes any information or produces any document in contravention of the provisions of sub-section (2) of section 138, he 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.

Where this provision sits

Act	The Income-tax Act, 1961
Section	280
Marginal note	Disclosure of particulars by public servants
Jurisdiction	Central
Status	Repealed

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

substituted, Act No. 4 of 2026. 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. 1-3-2026.

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