Section 494 — Disclosure of particulars by public servants
Old Act equivalent: Section 280 of IT Act 1961 Sub-part: B—Offences and Prosecution
Statutory Text
- (1) A public servant, who furnishes any information or produces any document in contravention of the provisions of section 258(3), shall be pun ishable 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. Special Courts.
Provisos
None.
Explanations
None.
Tables
None.
Key Structure
- Applies to: Public servants who disclose particulars of assessees.
- Conditions: Public servant disclosing particulars of any person’s income/financial affairs in contravention of the Act.
- Time limits: None.
- Monetary limits: Imprisonment up to 6 months and fine.
- Exceptions: None.
Cross-References
Amendment Notes
None noted from the extracted pages.