Section 494: Disclosure of particulars by public servants

The Income-tax Act, 2025Central Act · Act 30 of 2025

Disclosure of particulars by public servants.

. (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.

Where this provision sits

Act	The Income-tax Act, 2025
Section	494
Marginal note	Disclosure of particulars by public servants
Jurisdiction	Central
Status	In force as published by the source

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. 1-4-2026.

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